COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER
C.A. No.-002165-002165 - 2012Supreme Court31 Jan 2018
Bench: HON'BLE MR. JUSTICE A.K. SIKRI
Section 10Section 143(2)Section 14A
Delay Condoned. Leave granted.
2.
This appeal when alongwith several appeals were heard on
16.11.2016, this Court noticed that in batch of cases, four
questions have arisen. The present batch of cases of which
Civil Appeal No. 2165 is a leading case relates only to
Question No.2, which is to the following effect:
“Whether subsection (2) and subsection
