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
260-A of the Income Tax Act, 1961, assailing the order
2025:UHC:5945-DB
dated 22.12.2023 passed by Income Tax Appellate
Tribunal,
Dehradun
in
ITA
No.873/DEL/2017
for
Assessment Year 2012-2013.
2.
Facts of the case, in brief, are that Samsung
Heavy Industries Company Limited (respondent herein)
filed its return of income under Section 139(1) of the
Income
