Proceedings u/s 163 are only intended to ensure that a person can be regarded as a representative assessee only on existence of certain conditions

DECIDED BY: ITAT, MUMBAI BENCH `L’, IN THE CASE OF: Hindalco Industries Ltd. Vs. DCIT(IT), APPEAL NO: ITA Nos. 3667 and 4684/Mum/2005, 6923/Mum/2006 , DECIDED ON May 14, 2010 ORDER PER N. V. VASUDEVAN, JM:- 1. Therein after referred to as Hindalco}; while ITA No. 4968/Mum/2005 is an appeal by the revenue. Both these appeals are directed against the Hindalco Industries Limited order dated 31.3.2005 of learned CIT(A)-XXXI, Mumbai relating to A.Y. 2001-02 arising out of proceedings u/s. 147 of the Act read with section 163 of the Act. 2. ITA No. 3667/Mum/2005 is an appeal by Hindalco against ...