- (1.) This appeal is covered by the judgment of this Court in Commissioner of Income Tax, Gauhati & another vs. Sati Oil Udyog Limited and another, (2015) 7 SCC 304, in favour of the respondents.
(2.) The constitutional validity of Section 143(1-A) of the Income Tax Act, 1961 has been upheld by this Court in the above judgment.
(3.) Following the above judgment, this appeal is dismissed.;