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Ito, Jamshedpur vs Shree Tirupati Minerals Pvt. Ltd, on 5 December, 2016 cites

Income Tax Officer vs Ajay Prakash Verma on 3 February, 2015

7. Further, I also find that the Revenue filed the review petition before the Hon'ble Jharkhand High Court being Civil Review No. 66/2013 in the case of Ajay Prakash Verma (supra) and the same was also dismissed on 01/09/2015. Therefore, I do not find any infirmity in the order of the Commissioner of Income Tax (Appeals) which is confirmed and the ground of appeal of the Revenue is dismissed.
Jharkhand High Court Cites 0 - Cited by 8 - D N Patel - Full Document

Rajkumar Rajindra Singh vs The Union Of India (Uoi) And Ors. on 23 June, 1976

In the rejoinder, the ld A.R. of the assessee submitted that the department had preferred a Civil Review Petition before the Hon'ble Jharkhand High Court in the case of ITO vs. Ajay Prakash Verma in Civil Review No. 66/2013 relying on the decision of Hon'ble Punjab & Haryana High Court in the case of Rajkumar Singhal vs Union of India (2002) 255 3 ITA No. 09/ Ran/ 2016 Asse ssmen t Yea r :2 008 -09 ITR 561 (P&H), wherein, it was held that the interest can be levied on the assessed income as per section 234B in view of the amendment carried out in the Act and after considering the same, the Hon'ble Jharkahand High Court vide its order dated 01/09/2015 dismissed the review petition.
Himachal Pradesh High Court Cites 42 - Cited by 20 - R S Pathak - Full Document

Smt. Tej Kumari vs Commissioner Of Income Tax & Ors., Uday ... on 22 September, 2000

24. Learned counsel for the revenue could not dispute this legal position. Therefore, so far as question of law involved in this appeal that whether the interest could have been levied against the assessed income of the assessee under section 234A & 234B is concerned, in view of the Full Bench judgment of Ranchi Bench of Patna High Court delivered in the case of Smt. Tej Kumari, the revenue can levy the interest only on the total income declared in the returns and not on the income assessed and determined by the A.O. to that extent. The orders passed by the authorities below are accordingly modified and interest shall be chargeable in the light of the Full Bench judgment referred above."
Patna High Court Cites 24 - Cited by 39 - M Y Eqbal - Full Document
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