The Commissioner of Income Tax-3 vs. M/s. Rockwell Collins (India) Enterprises PVt. Ltd.,
The appeal is disposed of
ITTA/27/2015HC Telangana15 Jun 2015
Bench: CHALLA KODANDA RAM,G.CHANDRAIAH
Section 132(1)Section 143(3)Section 158BSection 246ASection 249(4)Section 249(4)(a)Section 260A
132(1) of the Act. The
notice was served on 03.07.1999. The Assessee filed the block
return of income on 12.01.2000. The Assessing Officer,
thereafter, completed the assessment under Section 158BC
read with Section 143(3) of the Act on 26.03.2001, determining
the taxable income. Aggrieved, the Assessee preferred an
appeal before the Commissioner of Income-tax (Appeals) [for
short