M/S TOYOTA MOTOR CORPORATION vs. COMMR.OF INCOME TAX
The appeal is dismissed with the aforesaid observations
C.A. No.-005313-005313 - 2008Supreme Court25 Aug 2008
Bench: The Assessing Officer. What The High Court Has Done Is To Require The Assessing Officer To Pass A -2-
Section 263Section 271Section 274
Delay condoned.
Leave granted.
We are not inclined to interfere with the impugned order of the High Court.
The High Court has held that the Assessing Officer had disposed the proceedings
stating the penalty proceedings initiated in this case u/s 271 C read with Section 274
