DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX
WP/11618/2016HC Karnataka27 Sept 2019
Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:
Section 142(4)Section 143(2)Section 143(3)Section 144Section 144CSection 263Section 92C
reassessment or recomputation or fresh
assessment, as the case may be, expires:)
22
(Provided that in the circumstances
referred to in clause (ii) or clause (x) of
Explanation 1 to section 153, if the period of
limitation available to the Transfer Pricing
Officer for making an order is less than sixty
days, such remaining period shall be deemed
to have
