ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S GULBARGA ELECTRICITY SUPPLY COMPANY LTD.
Accordingly, appeal of Revenue is dismissed
ITA/200003/2014HC Karnataka09 Aug 2016
Bench: B.VEERAPPA,VINEET KOTHARI
Section 133ASection 143(3)Section 194CSection 194JSection 201(1)Section 260Section 32Section 40
194-I are two independent provisions
which operate in different fields. It is not
possible to import the existence or the
consideration of any point not raised and
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adjudicated before the authorities or the
Tribunal, much against the principles of
natural justice and that too at this juncture
in the appeal proceedings under the fiscal
statute. The arguments advanced
