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Section 215

Delhi H.C : By this writ petition the petitioner, hereinafter referred to as the assessee, seeks to impugn an order, dt. 29th Jan., 1976, passed by the ITO, declining to waive/reduce the interest charged under s. 215 of the IT Act, 1961

Avijit Das / December 12, 2002

High Court Of Delhi Brig. Anant Singh vs. Commissioner Of Income Tax & Anr. Section 215, Rule 40 Asst. year […]

Section 139, Section 215

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the decision of the Dy. CIT(A) deleting the interest charged under s. 139 and s. 215 for the asst. yr. 1974-75 ?

Avijit Das / August 20, 2002

High Court Of Madras CIT vs. A. Manickam & Sons Sections 139(8), 215 Asst. Year 1974-75 R. Jayasimha Babu &

Sec. 32(2), Section 155, Section 215, Section 22, Section 32, Section 32A

Gujarat H.C : the assessee had ceased to carry on business during the year under reference. The ITO had also charged interest under s. 215

Avijit Das / July 5, 2002

High Court Of Gujarat CIT vs. Fabriquip (P) Ltd. Sections 22, 32(2), 32A, 155(4), 155(5), 215 M.S. Shah & K.A.

Kerala H.C : This writ appeal impugns a common judgment of the learned single Judge dt. 14th June, 1996, in O.P. Nos. 11187 and 11190 of 1991 [reported as P.M. Manuel & Anr. vs. ITO (1997) 137 CTR (Ker) 625—Ed.].

Avijit Das / July 3, 2002

High Court Of Kerala DCIT vs. P.M. Antony Section 215, Rule 40 Asst. Year 1983-84, 1984-85, 1985-86 B.N. Srikrishna, C.J.

Sec. 37(1), Section 215, Section 216, Section 37

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of Rs. 50,345 paid as guarantee commission was on capital account and disallowable as such ?

Avijit Das / February 6, 2002

High Court Of Gujarat Synbiotics Ltd. vs. CIT Sections 37(1), 215, 216 R.K. Abichandani & K.A. Puj, JJ. IT Ref.

Section 215, Section 264

Delhi H.C : When the relevant assessment is completed more than one year after the submission of the return, the delay in assessment not being attributable to the assessee.

Avijit Das / February 6, 2002

High Court Of Delhi Dalmia Dairy Industries vs. Union Of India Sections 215, 264, Art. 226, Rule 40 Asst. Year

Sec. 271(1)(c ), Section 215, Section 271, Section 5

Gujarat H.C : The interest of Rs,. 66,29,236 being the amount of interest as determined by the ITO on a notional basis from 1st July, 1977 to 30th June, 1978, was liable to tax on accrual basis for asst. yrs. 1979-80

Avijit Das / February 6, 2002

High Court Of Gujarat Sarabhai Chemicals (P) Ltd. vs. CIT Sections 5, 215, 271(1)(c), Expln. 1, 273(2)(a) Asst. Year 1979-80,

Calcutta H.C : Whether, on the facts and in the circumstances of the case, particularly in view of the fact that in the original assessment no interest under s. 215(1) of the IT Act, 1961 was levied as the advance tax paid was in excess of the “assessed tax”, the Tribunal was justified in law in holding that interestunder sub-s. (3) of s. 215 of the said Act cannot be levied on the reassessment made under s. 147 of the said Act ?

Avijit Das / February 5, 2001

High Court Of Calcutta CIT vs. Mahalaxmi Rice Mill Section 215 Asst. years 1987-88, 1988-89 Y.R. Meena & Ashim Kumar

Calcutta H.C : Whether, on the facts and in the circumstances of the case, particularly in view of the fact that in the original assessment no interest under s. 215(1) of the IT Act, 1961 was levied as the advance tax paid was in excess of the “assessed tax”, the Tribunal was justified in law in holding that interestunder sub-s. (3) of s. 215 of the said Act cannot be levied on the reassessment made under s. 147 of the said Act ?

Avijit Das / February 5, 2001

High Court Of Calcutta CIT vs. Mahalaxmi Rice Mill Section 215 Asst. years 1987-88, 1988-89 Y.R. Meena & Ashim Kumar

Section 215, Section 217

Madras H.C : This writ petition is filed for the issue of a writ of certiorarified mandamus calling for the records relating to the petitioner on the file of the first respondent in C. No. 1742/1/89/90/Central II, dt. 20th Sept., 1989, and to quash the impugned order passed therein and consequently direct the first respondent to grant relief of waiver of interest to the petitioner for the asst. yr. 1985-86.

Avijit Das / October 31, 2000

High Court Of Madras Coromendal Indag Products India Ltd. vs. CIT & Anr Sections 215, 217(1)(a), Rule 40 Asst. Year

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