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
reassessment and recomputation is
prescribed under Section 153 of the Act. The said Section
prescribes the limitation period for the making of, inter alia,
assessment orders on the application of several other provisions
which is relevant for the purposes of this case. Sections 144C
