THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.APOLLO TYRES LIMITED
ITA/36/2017HC Kerala04 Aug 2021
Bench: This Court. The Issues Canvassed In The Appeal Relate To Assessment Year 2010-11. Prefaced In The Beginning, The Issues Raised By The Revenue Arise Under Section 144C Read With Section 143(3) Vis-A-Vis Section 263 Of The Income Tax Act, 1961 (For Short 'The Act').
Section 143(3)Section 144CSection 263Section 35Section 40
Section 263 of the Act.
For the above reasons, the substantial questions are
answered in favour of the assessee and against the Revenue.
ITA No.36/2017 stands dismissed.
Sd/-
S.V.BHATTI
JUDGE
Sd/-
BECHU KURIAN THOMAS
JUDGE
jjj
I.T.A. No.36/2017
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APPENDIX OF ITA 36/2017
PETITIONER ANNEXURE
ANNEXURE A
COPY OF THE ORDER U/S.92CA(3) DATED 29/01/2014 FOR
AY 2010-11 PASSED