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
4) Notwithstanding anything contained in sub-sections
(1), (1A), (2), (3) and (3A), where a reference under sub-
section (1) of section 92CA is made during the course of
the proceeding for the assessment or reassessment, the
period available for completion of assessment or
reassessment, as the case may be, under the said sub-
sections
