Madhya Pradesh High Court
Sti Biplus Tubing(India)Limited vs Dy.Commissioner Of Income Tax(Asstt.) on 14 July, 2014
1
Income Tax Appeal No.156/2006
14.07.2014
Shri P.M. Choudhary, learned counsel for the appellant.
Heard on the question of admission.
The appeal is admitted on the following substantial
questions of law: -
(1) Whether, the learned ITAT has erred
in holding that there was no case for
rectification of the intimation under Section
143 (1) (a) of the Income Tax Act, when
there was an apparent mistake, which can
be detected from the documents filed along
with the return itself?
(2) Whether, in view of the retrospective
amendment of clause (a) of Section 143
(1A), there was any case for the levy of
additional tax on the assessee; and
whether, the refusal to rectify the intimation
under Section 154 was justified and
according to law?
Issue notice to the respondents on payment of PF within a
week.
(Shantanu Kemkar) (Mool Chand Garg) Judge Judge rcp