PR. COMMISSIONER OF INCOME TAX vs. M/S SHREE CEMENT LIMITED
ITA/294/2018HC Rajasthan22 Apr 2024
Bench: AVNEESH JHINGAN,BHUWAN GOYAL
Section 143(3)Section 147Section 148Section 260Section 40
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
