COMNR.OF INCOME TAX vs. PARADEEP PHOSPHATES
ITA/113/2013HC Orissa15 Nov 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 143(3)Section 195(1)Section 263Section 40
disallow the same
when the procedure to adopt assuming jurisdiction under the
provisions of Section 263 remained unfulfilled by the learned
CIT.”
5. The ITAT further noted the decision of the Supreme Court in
GE India Technology Cen. (P) Ltd., v. CIT (193
