Bench: AVNEESH JHINGAN,BHUWAN GOYAL
260(A) of Income Tax Act, 1961(for short the “Act”). 2. Brief facts are that the respondent-Company for assessment year (for short “AY”) filed the returns and the assessment was framed under Section 143(3) of the Act. The proceedings were initiated under Section 148 on the basis that the appellant has wrongly debited the Education Cess