M/S HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX
In the result, both the writ petitions are
ITA/571/2017HC Karnataka04 Jun 2025
Bench: This Court Under Section 260A Of The Income-Tax Act, 1961 (For Short “It Act”), Questioning The Order Dated 21.06.2017 In It(Tp)A No.807/Bang/2016 Passed By Income Tax Appellate Tribunal, “B” Bench, Bengaluru (For Short “Tribunal”), Dismissing The Appeal Refusing To Declare The Proceedings Under Section 144C Of The It Act As Null & Void.
Section 143(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 260Section 260ASection 92C
B” Bench, Bengaluru (for short “Tribunal”),
dismissing the appeal refusing to declare the proceedings
under Section 144C of the IT Act as null and void.
2.
The appeal coming on for admission on 15.11.2017,
this Court admitted the appeal to consider the questions
formulated in the appeal, which reads as follows:
“1.
Whether on the facts and circumstances
