THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.APOLLO TYRES LIMITED

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').

1) The Assessing Officer when proposes to make any variation in the income or loss returned by the assessee which is prejudicial to the interest of such assessee serves on the assessee a draft of the proposed assessment order (2) The assessee shall within the time permitted in this behalf, could either: (a) file his acceptance of the variation