Sec. 119(2)(a)

Sec. 119(2)(a), Sec. 234B, Sec. 234C, Section 119, Section 234

Kerala H.C : M/s Universal Trades Corporation, a partnership firm, challenges Ext. P3 order issued under s. 119 (2)(a) of the IT Act. The issue concerns claim for waiver of interest, leviable under ss. 234B and 234C of the Act. The dispute arose in respect of asst. yr. 1997-98.

High Court Of Kerala Universal Trades Corporation vs. CCIT & Ors. Sections 119(2)(a), 234B, 234C Asst. Year 1997-98 M. Ramachandran,

Sec. 119(2)(a), Sec. 234A, Sec. 234B, Sec. 234C, Section 119, Section 234

Madras H.C : Condition No. 5 in the circular issued by the CBDT [F.No. 400/234/95-IT(B) dt. 23rd May, 1996— Ed.] which empowers the Chief CITs and Directors General (Investigation) to reduce or waive penal interest for late submission of return of income, non-payment or inadequate payment of advance tax.

High Court Of Madras P. Velu Chettiar vs. CCIT & Anr. Section 119(2)(a), 234A, 234B, 234C, Asst. year 1993-94 to

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