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
IA was
allowed by the Assessing Officer in the
immediately preceding years involving identical
facts and circumstances and this material and
relevant aspect again appears to have been ignored
by the learned CIT while exercising his powers
conferred u/s 263. On the contrary he directed the
Assessing Officer by issuing notices u/s 148 and
also directed him to examine
