Dy Commissioner Of Income Tax, Central ... vs Ultratech Cement Limited, Mumbai on 8 April, 2025
In this
case, reliance was also placed on various case laws i.e.Beena Rahul
Mishra vs CIT & others (185 ITR 361), T.S. Balram ITO v. Volkart
Brothers & Others (82 ITR 50) (SC),Khatau Junkar Ltd. vs K.S.
Pathania [1992] 196 ITR 55 (Bom),Satish Kumar Aggarwal v. Deputy
Commissioner of Income-tax [2012] 20 taxmann.com 172 (Delhi ITAT)
and Additional CIT v. Chemical Limes (149 ITR 325) (Raj).Based on the
above decisions, it is stated that the proposed action to withdraw the
claim under section 801A cannot be classified as a mistake apparent
from records.