KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)
Accordingly, the civil appeal filed by the assessee is dismissed
C.A. No.-000011-000011 - 2022Supreme Court03 Jan 2022
Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY
Section 143(3)Section 263Section 40
263 of the Act. It is
submitted that the view taken by the assessing officer was a possible
view, as such the very invocation of revisional power was not
permissible, to interfere with the order of the assessing officer.
With the aforesaid submissions, learned counsel has submitted to
allow the appeal filed by the assessee and dismiss the appeals filed
