ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT
In the result, both the appeals of the assessee are allowed for statistical purposes
ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)
433
(Punjab & Haryana) dated 26th August, 2015 The ld. counsel has vehemently contended that the assessing officer was required to first issue a draft of the proposed order on assessment as per the provisions of section 144C of the act if he proposes to make any variation in the income returned which is prejudicial to the interest of the assessee
