M/S CANARA BANK BSCA SECTION vs. THE ASST COMMISSIONER OF INCOME TAX CIRCLE-11(2)

Bench: N.KUMAR,RATHNAKALA

244A interest], was issued. Thereafter, the case was selected for scrutiny under section 143[3] of the Income Tax Act, 1961 [for short hereinafter referred to as ‘the Act’]. Notices were issued under sections 143[2] and 143[1] on 26.11.2001 which was received by the assessee on the same day. The assessee had claimed disallowance under section