CIT vs. OCL INDIA LTD
The appeals are dismissed
ITA/1063/2007HC Delhi06 Feb 2009
Bench: CASES PERTAINING TO SPL.DIVISION BENCHES
115J ? ‖
The question was answered in the affirmative in favour of the revenue
and against the assessee. Of course, the questions in the present
appeals are entirely different.
14.
With regard to the issue of rectification proceedings, it was
submitted that the provisions are clear. There is no scope for debate.
Moreover, the provisions being mandatory and automatic, there