The Commissioner of Income Tax-IV, vs. Mars TelecomSystems (P) Limited
ITTA/96/2012HC Telangana29 Feb 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Section 133CSection 139Section 142Section 143Section 148Section 92E
section 92E;
(c) where an assessment has been made, but—
(i) income chargeable to tax has been underassessed ; or
(ii) such income has been assessed at too low a rate ; or
(iii) such income has been made the subject of excessive relief under this
Act ; or
(iv) excessive loss or depreciation
