Revenue appealed against ITAT's order allowing Assessee's cross-objections. Revenue sought to distinguish Kabul Chawla based on Section 143(1) return processing. Court found Kabul Chawla addressed this situation and dismissed the appeal.
Appeal dismissed; ITAT order allowing cross-objections upheld.
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+ ITA 175/2016
PRINCIPAL COMMISSIONER OF INCOME-TAX-09 ..... Appellant Through: Mr. Dileep Shivpuri, Senior Standing Counsel and Mr. Zoheb Hossain, Junior Standing Counsel.
versus
WORLD WINDOW IMPEX INDIA (P) LTD. ..... Respondent Through:
CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU
O R D E R
% 09.03.2016
ITA 175/2016
Page 1 of 2
This plea of the Assessee was accepted by the CIT(A) by the order dated 13th March, 2013.
S.MURALIDHAR, J
VIBHU BAKHRU, J
MARCH 09, 2016 b’nesh
ITA 175/2016
Page 2 of 2
1 issue framed by the court
Whether the High Court should disallow a plea distinguishing the judgment in Commissioner of Income Tax (Central)-III v. Kabul Chawla based on the processing of the original return under Section 143(1
Colour shows how this judgement treated each authority
Commissioner of Income Tax (Central)-III v. Kabul Chawla (2016) 380 ITR 573 (Del.)Referred¶15
1 provisions across 1 enactments
Principal Commissioner of Income-Tax
World Window Imex India (P) Ltd.
S. Muralidhar
Vibhu Bakhu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
