M/S CANARA BANK BSCA SECTION vs. THE ASST COMMISSIONER OF INCOME TAX CIRCLE-11(2)
ITA/1397/2006HC Karnataka12 Nov 2013
Bench: N.KUMAR,RATHNAKALA
Section 143Section 260
56,29,680/- and
claiming refund of Rs.44,34,04,764/-. The return was
processed
on
26.11.2001
and
refund
of
Rs.51,46,79,254/-
[including
244A
interest],
was
issued. Thereafter, the case was selected for scrutiny
under section 143[3] of the Income Tax Act, 1961 [for
short hereinafter referred to as ‘the Act’]. Notices were
issued under sections
