M/S BEST TRADING & AGENCIES LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX
In the result, the orders passed by the
ITA/191/2011HC Karnataka26 Aug 2020
Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
Section 115JSection 260Section 260A
115J, which does not contain a provision
analogous Sub-Section (4) of Section 115JA or (5)
of Section 115JB of the Act. It was further held that
provisions of Sub-Section 5 of Section 115JB opens
the assessment of the application to all other
provisions of the Act, except if specifically barred by
that Section itself. The Income Tax Appellate
