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Section 215

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 […]

Sec. 139(8), Section 139, Section 215, Section 256

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that interest under s. 139(8)/215 of the Act levied in the original assessment does not survive when a reassessment is done under s. 148 of the Act particularly in view of the apex Court’s decision in CIT vs. Sun Engineering Works (P) Ltd. (1992) 107 CTR (SC) 209 : (1992) 198 ITR 297 (SC) : TC 51R.314 ?

Avijit Das / October 12, 2000

Supreme Court Of India Khodey Brewing & Distilling Industries Ltd. vs. CIT Sections 139(8), 215, 256 Asst. Year 1981-82 B.N.

Gujarat H.C : Tax deductible at source should be deducted and thereafter interest should be calculated

Avijit Das / March 31, 1998

High Court Of Gujarat CIT vs. Ranoli Investment Pvt. Ltd. & Ors. Section 215 Asst. Year 1982-83 R.K. Abichandani &

Sec. 139(8), Sec. 276CC, Section 139, Section 215

Karnataka H.C : What is the scope and meaning of the expression `regular assessment’ as defined under s. 2 (40) of the Act; and (ii) Does it mean only assessments done under s. 143 or s. 144 or any assessment done under the Act

Avijit Das / February 4, 1993

High Court Of Karnataka K. Venkatesh Nayak vs. Income Tax Officer & Anr. Sections 139(8), 215, 276CC Asst. Year 1980-81

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the AAC’s order that interest payable by the assessee under s. 18A(6) of the IT Act, 1922, was to be calculated after deducting the DIT relief admissible to the assessee- company from the total income-tax demanded even though the assessee’s claim for DIT relief was allowed subsequently by an order under s. 154 of the Act passed by the ITO ?

Avijit Das / January 21, 1993

High Court Of Bombay CIT vs. Bombay Burmah Trading Corporation Ltd. Section 215 Asst. Year 1954-55 Dr. B.P. Saraf &

Sec. 273(2)(a), Sec. 273(2)(c), Section 215, Section 273

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that, for the purpose of determining the quantum of penalty leviable under s. 273(1)(b) of the IT Act, 1961, the amount of tax ‘deductible’ at source under ss. 194 and 195 of the said Act has to be taken into consideration in computing the ‘assessed tax’ as defined under s. 215(5) of the said Act ?

Avijit Das / December 19, 1990

High Court Of Calcutta CIT vs. Borhat Tea Co. Ltd. Sections 215(5), 273(1)(b), 273(2)(c) Asst. Year 1981-82 Ajit K. Sengupta

Sec. 141A, Section 141, Section 209, Section 210, Section 214, Section 215

Gauhati H.C : Whether interest in a case of the present nature was payable till the date of rectification, or the entitlement of the assessee to receive interest was confined to the date of assessment first made under s. 143(3)

Avijit Das / August 16, 1989

High Court Of Gauhati Moheema Ltd. vs. CIT Sections 141A, 209, 210, 214, 215, 143(1), 143(3) Asst. Year 1977-78 B.L.

Section 147, Section 148, Section 215

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the interest under s. 215 was not chargeable in this case ?

Avijit Das / April 24, 1989

High Court Of Punjab & Haryana CIT vs. Atlas Cycle Industries Sections 215, 147, 148 Asst. Year 1972-73 Gokal Chand

Sec. 139(8), Section 139, Section 215, Section 273, Section 273A

Kerala H.C : The appellant was the petitioner in 0. P. No. 967 of 1982-A. He is an assessee to income-tax. For the asst. yr. 1978-79, the second respondent, the ITO, levied interest under s. 139(8)

Avijit Das / March 28, 1988

High Court Of Kerala A.C. Gopinatha Menon vs. CIT Sections 273A, 139(8), 215 Asst. Year 1978-79 K.S. Paripoornan & M.

Section 153, Section 215, Section 217, Section 80G

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the assessment orders did not become time barred under sub-s. (1) of s. 153 of the IT Act, 1961, in view of the provisions of the Explanation (1) to the said sub-section ?

Avijit Das / August 10, 1987

High Court Of Rajasthan : Jaipur Bench Golecha Properties (P.) Ltd. vs. CIT Section Rule 40, Rule 117A, 153(1), Expln.

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