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
1)
of section 245M, the period of limitation available under
this section to the Assessing Officer for making an order of
assessment, reassessment or recomputation, as the case
may be, shall, after the exclusion of the period under sub-
section (5) of the said section, be not less than one year;
and where such period of limitation is less than
