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1 - 10 of 15 (1.49 seconds)Section 200A in The Income Tax Act, 1961 [Entire Act]
Finance Act, 2015
Section 271H in The Income Tax Act, 1961 [Entire Act]
Rajesh Kourani vs Union Of India & 4 on 20 June, 2017
https://www.mhc.tn.gov.in/judis
W.P. No.16934 of 2021
In Rajesh Kourani v. Union of India reported in (2017) 297 CTR 502
Article 226 in Constitution of India [Constitution]
The Coinage Act, 2011
Section 200 in The Income Tax Act, 1961 [Entire Act]
M/S Dundlod Shikshan Sansthan & Anr. vs Union Of India And Ors. on 28 July, 2015
This decision therefore would
not apply in the present case.”
In Dundlod Shikshan Sanasthan v Union of India reported in 284
CTR 175 (RAJ)
“8. In the present case, the fee was levied under Section 200 for late
filing of the returns, prior to the amendments made by the Finance Act,
2015 with effect from 1.6.2015 in Sections 200A, 246A and 272A providing
for computation and appeal. We do not find that even prior to these
amendments the imposition of fee was illegal. We do not in exercise of the
power under Article 226 of the Constitution of India find any valid reasons
or justification to interfere with the compensatory fees imposed for late
filing of the TDS returns on flat rates.”
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https://www.mhc.tn.gov.in/judis