M/S Vodafone Mobile Services Ltd vs Asst. Commissioner Of Income–Tax & ... on 14 December, 2018
In Corrtech International Pvt. Ltd. vs. Deputy Commissioner of Income
Tax [2018] 401 ITR 355(Guj), the Gujarat High Court explained the application
of Section 143(1D) in co-relation to Section 241A in similar cases. The relevant
paras are extracted hereunder for ready reference: