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
153B or section
158BE, whichever is later.
(9) The provisions of this section as they stood immediately
before the commencement of the Finance Act, 2016, shall
apply to and in relation to any order of assessment,
reassessment or recomputation made before the 1st day of
June, 2016:
Page 35 of 112
Provided that where a notice under sub-section (1
