Section 4 of the Income Tax Act, who are bound to pay
Income Tax on its 'Total Income' (as defined under Section ... Placing reliance on Chapter XVII (Collection and recovery tax),
particularly Sections 190 to Sections 234F of the Income Tax Act, 1961
it was submitted that
assesses covered under Clause(a) of Explanation
2 to sub section (1) of Section 139 of the Income tax Act. 1961 from ... Prohibition, restraining the respondents from collecting fee/ fine as
provided under section 234F of the Income Tax Act, 1961 for delay in filing the
income
assesses covered under Clause(a) of
Explanation 2 to sub section (1) of Section 139 of the
Income tax Act. 1961 from ... Prohibition, restraining the respondents from
collecting fee/ fine as provided under section 234F of the
Income Tax Act, 1961 for delay in filing the income
Capital Gains
and Income from Other Sources, comprising Sections 14 to 59 .
12. Chapter V, comprising Sections 60 to 65 , deals with
Income of Other ... Chapter XVII deals with Collection and Recovery of Tax, comprising
Sections 190 to 234F , which also is not relevant and so are the remaining
Chapters
