THE COMMISSIONER OF INCOME TAX vs. SYNDICATE BANK

Bench: ALOK ARADHE,RAVI V HOSMANI

249/-. The assessee declared Rs.2,06,92,53,033/- as book profit under Section 115JA of the Act. The return was processed under Section 143(1) of the Act resulting in refund of Rs.10,62,37,618/-. Thereafter a notice was issued under Section 143(2) of the Act. The Assessing Officer by an order dated 31.12.2002 inter alia held

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. SHRI. CHERIAN ABRAHAM

In the result, the appeal stands dismissed