The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd
ITTA/28/2010HC Telangana21 Mar 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Section 143(1)(a)
condone the delay of the
proceedings which is not before it as limitation for framing of
reassessment order section 147/143(3) which, in terms of section
153 of the Act (as then applicable ) lapsed on 31.03.1997.
74.
The Supreme Court in Popat Bahiru Govardhane v. Land
Acquisition Officer29, held thus :
16. It is a settled legal proposition that