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Section 144C6 Section 1532 Section 153(1)2

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