Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

5. Learned counsel for the parties were heard at length and the undisputed facts reveal that for the assessment year 2006-2007 the case of the respondent company was selected for scrutiny assessment under Section 143(3) read with 92CA and 144C of the IT Act. The undisputed facts also reveal that the respondent company pursuant to the scheme