S. 147 : Reassessment-With in four years-Survey- Newly established hundred Per Cent. export oriented establishments- Reassessment proceedings to disallow claim for deduction once again is impermissible-Notice and order rejecting objections quashed and set aside. [S.10B, 133A, 148 (2), Art. 226]
Sesa Sterlite Ltd. v. Asst. CIT (2025)472 ITR 591/ 167 taxmann.com 137 (Bom)(HC)