exercised his discretion in fact under the 5th proviso to section 18A(6) of the Income-tax Act, 1922, and reduced or waived the interest ... Income-tax Officer made no charge for interest under section 18A(6). On the objection being raised by the departmental auditor that a mistake
payment of advance tax under the Indian I.T. Act, 1922 . Section 18A was introduced in the 1922 Act in 1944 as a war measure ... succeeding year upon the income of the previous year. Section 18A made a departure by obliging payment of tax by instalments in respect of income
Karnataka Act and levy of consequential penalty under Section 18A of the Karnataka Act. It is necessary to note that when the matter was carried ... Karnataka Act took within its ambit the levy of penalty under Section 18A of the Act and it was in the backdrop of that finding
petitioners has further challenged the validity of section 18A and 18E(1)(c) of the Industries (Development and Regulation) Act of 1951 (which is hereinafter ... Central Act") as well as the notifications issued under section 18A thereof.
2. So far as Spl. C.A. 589/69 is concerned
income-tax authorities advance tax as required by section 18A(3) of the Indian Income-tax Act, 1922. The Income-tax Officer, therefore, levied penal ... order passed by the Income-tax Officer levying penal interest under section 18A(8). Thereafter, two questions were referred for the opinion of the High
should not be entertained in view of the amended
provision of section 18A of the SCST Act. He further submitted
that there are allegations made ... 2020 ORDER
maintainable in view of the provision of section 18A of the SCST
Act as section 3(2)(v) of the SCST
Distribution System Kerosene Wholesale Dealer" was added as per Clause 2(18A) in the Licensing Order, 1981, and also the circular dated ... Licensing Order of 1981 by inserting the said definition Clause 2(18A) by the impugned Amendment Order, 2002. The respondents have now, on the basis
Applying these tests, it is clear that without a provision like Section 18A in the Act, the jurisdiction of the civil Court would ... must interpret the Act in the same way as if Section 18A was implicit in it and that Section 18A was added to make explicit
Officer called upon the assessee by a demand notice under section 18A (1) , dated June 10, 1961, to pay advance tax in four equal instalments ... under section 46(1) read with section 18A of the Act. This penalty order was challenged before the Appellate Assistant Commissioner and the appeal
consideration of the language of Clause (b) of Section 18A which is the section which must ultimately govern the decision of this case. As pointed ... fulfilled before an Order can be made under Clause (b) of Section 18A, one condition precedent is that there should be an investigation in respect
