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
5 of 1908);
(ii) in clause (a) of sub-section (1) of section 246 so as to
exclude the order of assessment passed under sub-
section (3) of section 143 in pursuance of directions of
“Dispute Resolution Panel” as an appealable order and
in clause (c) of sub-section (1) of section 246 so as to
exclude an order passed
