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M/S.P.G.Mani & Others vs The Chief Commissioner Of Incometax cites

Narayanan And Co. And K.S. ... vs Commissioner Of Income-Tax on 14 March, 1996

Insofar as the case in question is concerned, it can be seen that the petitioner was assessed with the status as a Firm and that subsequently, following the judgment of this Court in Narayanan & Company v. Commissioner of Income Tax (223 ITR 209), assessment was re-opened and the tax was re-assessed treating the petitioner as an Association Of Persons. Therefore, situation as contemplated in paragraph 2 clause (d) was not available to the petitioner to claim the benefit thereof.
Kerala High Court Cites 15 - Cited by 25 - Full Document

Universal Trades Corporation vs Chief Commissioner Of Income-Tax And ... on 24 November, 2000

It is also settled that unless the claim for waiver or reduction come within the four corners of the conditions specified by the Central Government, interest levied under the aforesaid provisions cannot be waived (see in this connection - [Universal Trades Corporation v. Chief Commissioner of Income Tax & Ors.(249 ITR 291) ]. In this case, on facts I have already concluded that the claim of the petitioner did not come within clause 2(d) of the notification relied on. If that be so, the assessee could not have claimed waiver of interest. Therefore, its rejection by Ext.P2 order cannot be said to be illegal warranting interference in this writ petition.
Kerala High Court Cites 10 - Cited by 2 - M Ramachandran - Full Document
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