Karnataka High Court in Commissioner
of Income-Tax v. Kwality Biscuits Ltd. [2000] 243 ITR 519 (Kar) was
applicable which stood affirmed by the Apex ... dismissed by the judgment reported in
Commissioner of Income Tax v. Kwality Biscuits Ltd. [2006] 284
ITR 434 (SC) and on that basis, no interest
basis of the judgment of the Karnataka High Court in Kwality Biscuits Ltd. vs. CIT (2000) 243 ITR 519 (Kar).
4. Mr. D.S. Patwalia ... view taken by the Karnataka High Court in the case of Kwality Biscuits Ltd. (supra) was not based on a correct interpretation of the relevant
judgment of the Karnataka High Court
in the case of Kwality Biscuits Ltd. v. CIT reported in
(2000) 243 ITR 519 and, according ... Section 115J applied.
This view of the Karnataka High Court in Kwality
Biscuits Ltd. case was not shared by the Gauhati
High Court in Assam
judgment of the Karnataka High Court
in the case of Kwality Biscuits Ltd. v. CIT reported in
(2000) 243 ITR 519 and, according ... Section 115J applied. This view of the
Karnataka High Court in Kwality Biscuits Ltd. was not
shared by the Gauhati High Court in Assam Bengal
thereto, there was already a decision of
Karnataka High Court in Kwality Biscuits Ltd. v. Commissioner of Income-
Tax , (2000) 243 ITR 519 taking
view of the decision of the Karnataka High Court in Kwality Biscuits Ltd. v. CIT (2000) 243 1TR 519 (Karn). He further submitted that ... result of normal computation under the Act. In the case of Kwality Biscuits Ltd. (supra), the Karnataka High Court was dealing with a case, where
contrary view in the case
of Commissioner of Income Tax vs. Kwality Biscuits Ltd.
(2006) 284 ITR 434 (SC)?
(ii) Whether the Tribunal mis-directed ... ruled in view of the judgment of the Supreme Court
in Kwality Biscuits Ltd 's case?
(iii) Whether interest is leviable under Sections 234B
view of the decision of the Karnataka High Court in Kwality Biscuits Ltd. v. CIT [2000] 243 ITR 519. He further submitted that the levy ... result of normal computation under the Act. In the case of Kwality Biscuits Ltd. [2000] 243 ITR 519, the Karnataka High Court was dealing with
