THE COMMISSIONER OF INCOME TAX-III vs. SMT.KAMAKSHI DEVI
In the result, the appeal of the assessee is
WTA/1/2014HC Karnataka30 Aug 2018
Bench: S.SUJATHA,VINEET KOTHARI
Section 143(1)Section 143(2)Section 147Section 148Section 260Section 260A
depreciation allowance or any other
allowance,
as
the
case
may
be,
for
the
assessment year concerned (hereafter in this
section and in sections 148 to 153 referred to as
the relevant assessment year) :
Provided that where an assessment under
sub-section (3) of section 143 or this section has
been made for the relevant assessment year, no
action shall
