THE COMMISSIONER OF INCOME TAX vs. M/S. ASTRA ZENECA PHARMA
In the result, the order passed by the
ITA/370/2011HC Karnataka12 Jun 2020
Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR
Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I
depreciation
8
and notional interest, which would amount to setting
aside the entire order of assessment. It was further
held that since, there was no order to pass a fresh
order of assessment, therefore, the order giving
effect to the findings of the tribunal was not barred
by limitation under Section 153(2A) of the Act.
5.
The aforesaid order