PR. COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LIMITED
C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019
Bench: HON'BLE THE CHIEF JUSTICE
Section 142(1)Section 143(2)Section 260ASection 92C
35A was
verified by Mr Kenichi Ayukawa, Managing Director & CEO of MSIL. The grounds of
appeal before the DRP did not allude to the objection that the draft assessment order
was passed in the name of SPIL (amalgamated with MSIL) or that this defect would
render the assessment proceedings invalid.
14
On 14 October 2016, the DRP issued its order
