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)
C
order:
“From the facts available on record, it is not difficult to say that
the assessing officer considered that there is a mistake
apparent from record in applying the provision of section 36(1)
(viia). Therefore, the entire rectification relates misapplication
of law. Now, it is relevant to look into as to whether the
assessing officer really misapplied
