AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX
In the result, I pass the following:-
WP/15910/2022HC Karnataka28 Oct 2022
Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar
Section 143(3)Section 148Section 148ASection 56(2)
depreciation allowance or any other allowance or
deduction for such assessment year (hereafter in this
section and in sections 148 to 153 referred to as the
relevant assessment year).
Explanation.—For the purposes of assessment or
reassessment or recomputation under this section, the
Assessing Officer may assess or reassess the income in
respect of any issue, which has escaped assessment
