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
234B.
4. Mr. Shah, learned counsel appearing for the
assessee, has contended that once the Assessing
Officer has exercised option to proceed under Section
143(3) of the Act by issuing notice under Section
143(2) of the Act even if adjustments that may be
made by the Assessing Officer are in order, Assessing
Officer has forfeited the authority
