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1 - 10 of 13 (0.20 seconds)Section 29A in The Representation of the People Act, 1951 [Entire Act]
Section 139 in The Representation of the People Act, 1951 [Entire Act]
The Income Tax Act, 1961
Section 10 in The Representation of the People Act, 1951 [Entire Act]
Section 148 in The Representation of the People Act, 1951 [Entire Act]
The Representation of the People Act, 1951
Ntt Data Global Delivery Services Ltd., ... vs Dcit, New Delhi on 20 December, 2018
As per section 234C, Interest to be levied if there is a short fall in
advance tax as per returned income (and not assessed income).
In this case, Appellant has claimed refund in return of income
and no advance tax liability arises as per returned Income (this
can be evident from return file u's 139(1), 139(4) and u/s 148)
and hence interest u/s 234C should not be levied. Ld. AO has
again erred in levy of Interest U/s 234C of Income Tax Act, 1961
The above ground is supported in case of M/s. EY Global Delivery
Services India LLP vs. DCIT-4(1)(1), Bengaluru Wherein it was
held that Interest u/s. 234C of the Act is to be levied on the
returned income and not on the assessed income.
Further, the order passed under section 250 appears to have
been made without due consideration of all the grounds,
evidences, and submissions placed on record by the appellant,
thereby causing prejudice to the appellant.
Based on all the above, I request your honor to remove this levy