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
36
order and accordingly, fresh demand, if any, is raised.
There is no bar in the Act for raising the demand and,
therefore, there is nothing wrong in this practice being
followed by the revenue authorities. [Para 8]
However, difficulties would arise only where some
of the additions are confirmed and/or deleted and some
issues are set aside for fresh
