THE COMMISSIONER OF INCOME TAX, vs. DHANALAKSHMI BANK LTD., TRICHUR
ITA/485/2009HC Kerala14 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Section 143(3)Section 154Section 260ASection 36(1)(viia)
capital gain, the entire TAX claim of Rs.30
lakhs, cannot be allowed in an order purported to be a
rectification order on the ground that it made a mistake in the
earlier order assuming wrongly that it has the power to restrict
the allowance to a reasonable extent. In this way I am of
opinion that such debatable issue cannot
