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1 - 8 of 8 (0.20 seconds)The Income Tax Act, 1961
Section 209 in The Income Tax Act, 1961 [Entire Act]
Section 119 in The Income Tax Act, 1961 [Entire Act]
M/S Bosch Limited , Bangalore vs Assistant Commissioner Of Income Tax ... on 13 September, 2022
13. Mr. Gandhi also relies on the decision of the Karnataka High Court
in the case of Bosch Limited vs. Assistant Commissioner of Income Tax-LTU
Bangalore2, in Writ Petition No. 2705 of 2015 dated 15th October 2015 to
contend that this decision dealt with a similar issue on waiver of interest
charged under Section 234C of the Income Tax Act referring to paragraph
2(b) of the Notification dated 26 th June 2006. He submitted that this
decision is applicable to the facts of the present case. He would submit that
on similar reasons, as held by the Karnataka High Court in the said case, the
impugned order in the present case ought to be quashed and set aside and
the petitioner ought to be granted waiver of interest as prayed for.
Section 208 in The Income Tax Act, 1961 [Entire Act]
Article 226 in Constitution of India [Constitution]
Union Of India And Ors vs Rajeev Kumar Bansal on 19 March, 2018
12. Mr. Gandhi has also placed reliance on a recent decision of the
Supreme Court dated October 3, 2024 in the case of Union of India vs.
Rajeev Bansal1 and more particularly on paragraphs 62 to 64 of the said
judgment, to contend that even the Supreme Court has taken due
cognizance on the compliance of relaxation of time limits which fell for
compliance of certain action during the outbreak of COVID-19. He would
thus contend that the case of the petitioner for waiver of interest is well
within the contours of the said judgment and thus be allowed.
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2024 167 taxmann.com;70 (SC)
Page 6 of 10
NOVEMBER 12, 2024
Ganesh Lokhande, PA
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18-WP(L)-17982-2024(J).DOCX
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