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1 - 10 of 11 (0.18 seconds)Section 214 in The Income Tax Act, 1961 [Entire Act]
Section 207 in The Income Tax Act, 1961 [Entire Act]
Section 219 in The Income Tax Act, 1961 [Entire Act]
Section 208 in The Income Tax Act, 1961 [Entire Act]
Section 211 in The Income Tax Act, 1961 [Entire Act]
Section 213 in The Income Tax Act, 1961 [Entire Act]
Chandrakant Damodardas vs Income-Tax Officer Ward, "A" ... on 18 January, 1980
4. It was contended before the Commissioner (Appeals) on behalf of the assessee that since the payment of Rs. 6,93,000 was also made on 15-3-1979, this amount should be treated as advance tax payment and interest under Section 214 should be allowed, accordingly. This argument found favour with the Commissioner (Appeals), who following the decisions of the Gujarat and Kerala High Courts in the cases of Chandrakant Damodardas v. ITO [1980] 123 ITR 748 and Santha S. Shenoy v. Union of India [1982] 135 ITR 39, respectively, directed the ITO to treat the amount of Rs. 6,93,000 paid on 15-3-1979 as advance tax payment and to consider this amount for allowing interest under Section 214. Feeling dissatis.fied with the decision of the Commissioner (Appeals), the revenue has now come up in appeal before the Tribunal.
Santha S. Shenoy, A.S. Suresh, A.S. ... vs Union Of India (Uoi) And Ors. on 22 January, 1982
4. It was contended before the Commissioner (Appeals) on behalf of the assessee that since the payment of Rs. 6,93,000 was also made on 15-3-1979, this amount should be treated as advance tax payment and interest under Section 214 should be allowed, accordingly. This argument found favour with the Commissioner (Appeals), who following the decisions of the Gujarat and Kerala High Courts in the cases of Chandrakant Damodardas v. ITO [1980] 123 ITR 748 and Santha S. Shenoy v. Union of India [1982] 135 ITR 39, respectively, directed the ITO to treat the amount of Rs. 6,93,000 paid on 15-3-1979 as advance tax payment and to consider this amount for allowing interest under Section 214. Feeling dissatis.fied with the decision of the Commissioner (Appeals), the revenue has now come up in appeal before the Tribunal.