VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)
C.A. No.-002377-002377 - 2020Supreme Court29 Apr 2020
Bench: HON'BLE THE CHIEF JUSTICE
Section 143(2)Section 244ASection 92
u/s 143(2) within the time limit i.e. 6 months
from the end of the financial year in which return was
filed, then there is no longer a requirement to process
the return under Section 143(1). That being the
position of law laid down by the Hon’ble Supreme
Court, the discretion under Section 143(1D) can be
exercised
