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Smt.Brij Nayyar vs Income Tax Settlement Commission on 20 July, 2012

3. Learned counsel for the petitioner relying upon judgment of the Apex Court in Brij Lal and others v. Commissioner of Income Tax, (2010) 328 ITR 477 and this Court in M/s Bansal Engineering CWP no.11693 of 2003 3 Works v. Union of India and others, CWP No.17402 of 2004, decided on 12.3.2012, submitted that the Settlement Commission had no jurisdiction to rectify its earlier order by invoking Section 154 of the Act and levying interest under Section 234A and Section 234B of the Act.
Punjab-Haryana High Court Cites 23 - Cited by 0 - A K Mittal - Full Document
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