It is settled principle of interpretation that where the same Statute, uses different terms and expressions, then it is clear that Legislature is referring to distinct and different things. the assessments completed against the assessee with respect to assessment years 2014-2015 and 2015-2016 stand set aside. The assessing officer to pass revised orders after computing the liability in accordance with the directions as indicated
SUPREME COURT OF INDIA DIVISION BENCH KERALA STATE BEVERAGES MANUFACTURING & MARKETING CORPORATION LIMITED — Appellant Vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) — Respondent ( Before :…