Commissioner Of Income Tax International Taxation 3 vs. Samsung Heavy Industries Company Limited
Appeal stands dismissed
ITA/10/2024HC Uttarakhand10 Jul 2025
Bench: HON'BLE MR JUSTICE G. NARENDAR,HON'BLE MR. JUSTICE ALOK MAHRA
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 260Section 40
139(1) of the
Income Tax Act, 1961 on 29.09.2012, declaring an
income of ₹51,79,380/-; that the return of income was
selected for scrutiny assessment and the notices under
Section 143(2) and Section 142(1) of the Income Tax
Act, 1961 were served upon the respondent; that on
12.05.2015, the Assessing Officer completed the
assessment and passed
