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1 - 10 of 23 (0.36 seconds)Section 240 in The Income Tax Act, 1961 [Entire Act]
Section 156 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 220 in The Income Tax Act, 1961 [Entire Act]
D.J. Works vs Deputy Commissioner Of Income-Tax on 16 October, 1991
The observations of Honble jurisdictional High Court of Gujarat in this regard in the case of D.J. Works v. Dy. CIT (supra) at pp. 231 and 232 are reproduced as under :
Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 13 in The Income Tax Act, 1961 [Entire Act]
Raja Ram Kumar Bhargava (Dead) By Lrs vs Union Of India on 11 December, 1987
10. Under the facts and circumstances of the case under appeal, interest under section 244(1A) is payable to assessee with a view to doing full and complete justice with party. To support the above view, one can rely on the judgment of Honble Supreme Court Raja Ram Kumar Bhargava v. Union of India (1988) 171 ITR 254 (SC ). The relevant headnote of the judgment is reproduced as under :