ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

253(1)(d) of the Act before the Tribunal. Thus, an assessment order made under Section 144C is also an assessment made within the meaning of Section 143(3) but appealable before the Tribunal. Therefore, the limitation period prescribed under Section 153(3) to an order made under Section 144C of the Act is squarely applicable. Even though, no limitation

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED