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
244A, this
proviso shall also apply accordingly:
Provided also that where the assessee exercises the option
to withdraw the application under sub-section (1)
of section 245M, the period of limitation available under
this section to the Assessing Officer for making an order of
assessment, reassessment
