NOVO NORDISK INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (2
WP/21206/2014HC Karnataka25 Jun 2018
Bench: S.SUJATHA
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 149Section 152Section 92B(2)Section 92C
u/s
143(3) of the Act inter alia accepting the conclusions of
the TPO. It appears after lapse of close to six years from
the end of relevant Assessment Year, by the impugned
notice dated 28.3.2013 issued under Section 148 of the
Act
respondent
No.1
initiated
re-assessment
proceedings for the subject Assessment Year on the
ground that the income
