Kwality Biscuits Ltd. on 26 April, 2006
Equivalent citations: [2006]284ITR434(SC), AIRONLINE 2006 SC 619
ORDER
The appeals are dismissed
Karnataka High Court in the case of Kwality Biscuits v. CIT and in that case , after thoroughly examining the scheme of Section 115J and also ... appeal filed by the Revenue which is reported in CIT v. Kwality Biscuits
Kwality Biscuits (P) Ltd. vs The Commissioner Of Central Excise on 30 November, 2006
ORDER
T.K. Jayaraman, Member (T)
1. This appeal has been
Section 115J of the Act.
5. Of course, in Kwality Biscuits Ltd. v. CIT [(2000) 243 ITR 519], the Karnataka High Court held that since ... occasion to consider the judgment of the Karnataka High Court in Kwality Biscuits Ltd. v. CIT [(2000) 243 ITR 519] and held that there
decision of the Honble Supreme Court in CIT v. Kwality Biscuits Ltd. (2006) 284 ITR 434 by which the decision of Karnataka High Court ... Kwality Biscuits Ltd. v. CIT (2000) 243 ITR 519 has been upheld. Honble Karnataka High Court has held that interest cannot be levied under Sections
judgment of Karnataka High Court in the case of Kwality Biscuits Ltd. v. CIT and the decision of Tribunal, Delhi Bench, in the case reported ... judgment of Karnataka High Court in the case of Kwality Biscuits Ltd, v. CIT (supra). After considering the submissions of the assessee, the learned
Supreme Court judgment relied upon in the case of CIT vs. Kwality
Biscuits Ltd. 284 ITR 434 (SC), related to Section 115J and not section ... Supreme Court on the case of CIT Vs. Kwality Biscuits Ltd.,284 ITR
434(SC) concluded that interest is not chargeable u/s 234B
Supreme Court judgment relied upon in the case of CIT vs. Kwality
Biscuits Ltd. 284 ITR 434 (SC), related to Section 115J and not section ... Supreme Court on the case of CIT Vs. Kwality Biscuits Ltd.,284 ITR
434(SC) concluded that interest is not chargeable u/s 234B
judgment of Honble Supreme Court in the case of CIT v. Kwality Biscuits Ltd. (2006) 284 ITR 434 in the case of computation under Section ... deptt. against the judgment of Karnataka High Court in the Kwality Biscuits Ltd. v. CIT . The effect of dismissal of the appeal is that
Section 234B . He also submitted that even in the case of Kwality Biscuits Ltd. 243 ITR 519, Hon'ble Karnataka High Court held that ... High Court, being the jurisdictional High Court, in the case of Kwality Biscuits Ltd., at page 526 and 527 held as under-
Under Section 115J