their counter parts in the Indian I.T. Act, 1922 . Section 18A was added by the Indian I.T. (Amend ... became payable on the final assessment. By Sub- section 6 of Section 18A, the Legislature sought to penalise an assessee, who attempted to evade liability
regular assessment.
6. Section 214 is the counterpart of s. 18A(5) of the Indian I.T. Act, 1922. The liability to pay tax arises ... Doorga Prosad v. Secretary of State [1945] 13 ITR 285. Section 18A was introduced with a view to collecting the amount of tax payables
records relating to the levy of penal interest under section 18A of the Indian Income-tax Act with reference to his assessments for the years ... above three years, certain demands, inclusive of penal interest under section 18A were made upon the assessee. The petitioner has so far discharged a portion
Assistant Commissioner, Madurai Range, to get relief under the proviso to section 18A(6) which runs thus :
"Provided further that in such cases ... behalf of the appellant in his writ petitions was that section 18A(6) of the Act will not in terms apply to an assessment made
called upon the assessee by a demand notice under s. 18A(1) of the 1922 Act to pay advance tax in four equal instalments falling ... Gujarat High Court considered that the notice of demand under s. 18A of the 1922 Act could be said to be an assessment and that
levy of penalty of Rs. 1,000 on the assessee under section 18A(9)(a) read with section ... Officer found that the tax estimated by the assessee under section 18A(2) fell below 80 per cent. of the final assessment
inclusion of blended yarn under entry 18A of the First Schedule to the State Act treating it is non-declared goods is contrary ... contemplated under section 15 of the Central Act will apply to entry 18A of the First Schedule to the State Act. The assumption
became liable to pay tax in advance under the provisions of section 18A of the Act, notices having been issued to him under sub-section ... section 18A in each of the years with which we are concerned in these proceedings. Ramaswami Aiyar purported to avail himself of the right conferred
important question of law involving the interpretation of Section 18A(8) of the Indian Income-tax Act is raised before us in this reference application ... levied penal interest of Rs. 4,669.06 on the assessee under Section 18A(8) of the Act. This order was challenged by the assessee
addition being stated to be interest chargeable under section 18A(8) of the Income-tax Act, which by mistake had been omitted to be included ... bound to have submitted a return of his estimated income under section 18A(3) of the Act and to have paid the appropriate
