June 2010

Section 154

Karnataka H.C : No levy of interest can be made under sections 234B and 234C of the Act when computation of total income is made under section 115J of the Act can also be extended to computation of total income made under section 115JA of the Act which commences with a non obstante clause to compute the total income in accordance with the book profits, as contemplated in the said section and saves all other provisions of the Act under sub-section (4) of the said section which would include sections 234B and 234C

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High Court Of Karnataka CIT vs. Sankala Polymers (P.) Ltd. Assessment Year : 2001-02 Section : 154 N.K. Patil And

Section 147, Section 148, Section 150, Section 153

Gujarat H.C : this Hon’ble Court be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Art. 226 of the Constitution of India calling for the records of the petitioner’s case and after making inquiries and examining the legality thereof be pleased to quash and set aside the notice Annex. C dt. 7th Aug.,1996, issued under s. 148

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High Court Of Gujarat Kalyan Ala Barot vs. M.H. Rathod Section 147, 148, 150, 153(3) Asst. Year 1984-85 D.A. Mehta

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