Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA
43D reveals that the same was done with an intention to cure the defect. 14. In support of his arguments, learned counsel for the respondent has placed reliance on the judgment of Hon’ble Supreme Court in Allied Motors (P.) Ltd. versus Commissioner of Income-Tax, (1997) 224 ITR 677, wherein it has been held as under:- Section