Mon Mohan Kohli vs Assistant Commissioner Of Income Tax & ... on 15 December, 2021
Author
Sharma, Advocates
versus
COMMISSIONER OF GOODS
AND SERVICES TAX & ANR. ...... Respondents
Through: Mr. Satyakam, Advocate, ASC for
GNCTD.
% Date of Decision: 19th November, 2020
CORAM ... Delhi Land Reform Act,
1954 and consequential order.
3. Petitioner also prays for quashing of the impugned notice of default
assessment of tax and interest
section shall prevent the
Corporation from levying any of the said taxes on such lands and
buildings to which immediately before the 26th January ... Corporations.
No Property Tax will be paid by UOI but service charges
calculated @ 75%, 50% or 33 1/3% of Property Tax levied on
property
actuated with some policy. While the intent of
taxing statutes is to collect taxes, the intent of amnesty acts like Voluntary
Disclosure of Income Scheme ... directed to cure some mischief and
bring into effect some type of reform by improving the system or by relaxing the
rigour
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