ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED
The appeals are allowed
C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Section 144CSection 153Section 153(1)Section 44B
142A and
ending with the date on which the report of the
Valuation Officer is received by the Assessing
Officer; or
(vi)
the period (not exceeding sixty days) commencing
from the date on which the Assessing Officer
received the declaration under sub-section (1)
of section 158A and ending with the date on which
the order under sub-section
