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

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