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1 - 10 of 15 (0.46 seconds)Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 215 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 207 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Smt. Premlata Jalani on 14 July, 2003
In view of this, the learned Departmental Representative argued that charging of interest under Section 234C is mandatory. But we have gone through the case law cited by the learned Counsel of the assessee wherein the Hon'ble Rajasthan High Court in CIT v. Smt. Premlata Jalani (supra) has dealt with this issue as under:
Section 234A in The Income Tax Act, 1961 [Entire Act]
Central Provinces Manganese Ore Co. Ltd vs Commissioner Of Income Tax on 15 July, 1986
6. We have heard both the sides and perused the case records. The facts are undisputed. As regards to maintainability of appeal, the Hon'ble apex Court in the case of Central Provinces Manganese Ore Co. Ltd. (supra), has ruled that an appeal lies against an order charging interest, if the assessee limits itself to the ground that it is not liable to pay the levy at all. In the present case, it is seen that the assessee has challenged the levy of interest under Section 234C of the Act completely. It is the claim of the assessee that it is not liable to pay interest Under Section 234C of the Act.
The Income Tax Act, 1961
National Products vs Commissioner Of Income-Tax, Mysore on 18 March, 1976
The Hon'ble apex Court in the case law cited above has taken the view relying on the decision of the Hon'ble Karnataka High Court in the case of National Products v. CIT wherein it has held as under: