PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

Bench: HON'BLE MR. JUSTICE M.R. SHAH

c. This is clear by virtue of the expression employed in Section 153A(1) “Notwithstanding anything contained in Section 139, 147, 148, 149, 151 and 153.” Being a non-obstinate provision, Section 153A overrides all these provisions. It is submitted that to what extent does the override operate is also brought clearly by Section 153A in the following manner

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions