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1 - 10 of 15 (0.33 seconds)Section 244 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 155 in The Income Tax Act, 1961 [Entire Act]
Caltex Oil Refining (India) Ltd. vs Commissioner Of Income-Tax on 1 December, 1992
However, that Judgment has no application because it was concerning Assessment Year 1970-71 whereas, we are, in the present appeal, concerned with Assessment Year 1985-86 and from 1-4-1985 there is an amendment to Section 214(1A)COME TAX ACT, 1961~^ which was not before the Division Bench in the case of Caltex Oil Refining (India) Ltd. In the circumstances, the Judgment of the Bombay High Court in the case of Caltex Oil Refining (India) Ltd. (supra) also has no application to the facts of the present case. Therefore, we answer the first part of the issue in favour of the Department. We hold that the appeal of the assessee under Section 246(1)(c) for not ordering payment of interest under Sections 214 and 244(1A) was not maintainable under Section 246(l)(c).
Section 143 in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 246 in The Income Tax Act, 1961 [Entire Act]
Empire Industries Ltd. vs Commissioner Of Income-Tax on 27 March, 1991
6. Accordingly, we answer the above question as follows. Although the appeal filed by the assessee was not maintainable under Section 246(1)(c), the appeal was maintainable under Section 246(1)(f) in view of the Judgment of the Bombay High Court in the case of Empire Industries Ltd. (supra).
Bakelite Hylam Ltd. vs Commissioner Of Income-Tax on 16 June, 1992
The Judgment cited by Mr. Pardiwala, Learned Counsel appearing on behalf of the assessee in the case of Bakelite Hylam Ltd. v. Commissioner of Income-Tax reported in 171 ITR 344, has no application as, in that case, there was a specific refusal on the part of the Department to grant interest. In our case, there is no such denial of the liability to pay interest.