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, relating to any
assessment year, which stands revived under sub-section
(2) of section 153A or sub-section (5) of section 158BA,
shall be made within a period of one year from the end of
the month of such revival or within the period specified in
this section or sub-section (1) of section 153B
