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1 - 7 of 7 (0.22 seconds)Article 226 in Constitution of India [Constitution]
Brij Lal & Ors vs Commnr. Of Income Tax, Jalandhar on 21 October, 2010
In the light of the above decision of the Constitution Bench of the Hon'ble Supreme Court, interest under Section 234(B) can be charged only upto to the stage under Section 245 (D)(1) of the Act. However, in the impugned order, the Commission has charged interest upto the stage of 245 (D)(4).
Section 245 in The Income Tax Act, 1961 [Entire Act]
Section 140A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax,Mumbai vs Anjum M.H.Ghaswala & Ors on 18 October, 2001
6. However, the Commission did not accept the said submission on the ground that it would go by law which was holding the field as on the relevant date viz., in the case of CIT Vs. Anjum M.H. Ghaswala reported in [2001] 252 ITR 1 (SC) and proceeded to levy interest under Sections 234 (A), 234(B) and 234(C).
Section 234B in The Income Tax Act, 1961 [Entire Act]
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