WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX
WP/20040/2019HC Karnataka25 Aug 2021
Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:
Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C
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deals with re assessment orders.
• Sub-section(3) deals with time-limit for making
order of fresh assessment in pursuance of an
order under section 254 or section 264, by virtue
of which the original assessment is either set aside
or cancelled.
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• Sub-section (4) states that where a reference
under section 92CA(1) is made during
