COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION
Appeals are disposed of with the aforementioned directions
C.A. No.-003312-003312 - 2009Supreme Court06 May 2009
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I
147, however, does not
mean that the Commissioner of Income Tax, in
exercise of his power, under Section 263 of the
Income Tax Act, cannot record a finding or give a
direction for re-opening the assessment pertaining
to assessment years other than the assessment
year(s) covered by the revisional proceedings. The
only effect of the above discussion
