Principal Commissioner of Income Tax [TDS] vs. M/s.KCIL-MEIL [JV]
ITTA/212/2015HC Telangana02 Mar 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Section 55Section 55(5)(a)Section 67
Section 67 of the Act,
OT.REV 212/2015
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the findings of the Primary Authority, and the findings of the
Tribunal which confirmed the findings of the Appellate
Authority. To appreciate the fundamental omission in the
procedure followed by the Primary Authority, we find it useful
to state the details as follows:
Sl
no.
Allegations in the
proposal notice dated
