INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION (GWALIOR) M.P. LTD. vs. COMMISSIONER OF INCOME TAX GWALIOR M.P

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

condoned the delay and granted the registration certificate as prayed for by the appellant. In clause 3 of the registration certificate, it was mentioned that the certificate is granted without prejudice to the examination on merits of the claim of exemption after the return is filed. 6. On 27.11.2000, the CIT issued a show cause notice to the appellant stating

PR. COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LIMITED