Month: March 1997

Punjab And Haryana : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in cancelling the interest charged under s. 215 of the IT Act, 1961, by directing to appropriate the seized cash towards advance tax when the provisions of s. 132B on determination of liability at the time of regular assessment?

High Court Of Punjab And Haryana CIT vs. Aridhaman Jain Section 256(2) G.S. Singhvi & Iqbal Singh, JJ. IT Case No. 62 of 1996 13th March, 1997 Counsel Appeared R.P. Sawhney with Rajesh Bindal, for the Revenue : A.K. Mittal, for the Assessee. JUDGMENT G.S. SINGHVI, J. : This is a petition under s. 256 of …
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