Section 217

Section 215, Section 217, Section 32

Punjab & Haryana H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the CIT(A) directing to allow double shift allowance on the additions of machinery during the year to the extent of Rs. 33,48,227 on the concern as a whole worked double shift during the year instead of on each machinery which worked double shift ?

High Court Of Punjab & Haryana CIT vs. Hind Woollen & Hosiery Mills Sections 32, 215, 217(1A) Asst. Year 1983-84

Sec. 139(8), Section 139, Section 147, Section 217

reassessment proceedings were rightly initiated for the asst. yr. 1972-73 and the ITO was not seized of the information relating to acquisition of house property, although the same was reflected in wealth-tax records for the asst. yr. 1973-74 and when that records were available when original assessment under IT Act was made

High Court Of Karnataka N.M. Vishwanath vs. CIT Sections 139(8), 147(a), 217 Asst. Year 1972-73 P. Vishwanatha Shetty & N.

Section 217

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that interest under s. 217 was not leviable for failure to revise the statement of income under s. 209A(4), ignoring the clear provisions of s. 209A(1) to the effect that statement of advance tax is required to be sent if the current income is likely to exceed Rs. 2,500 in company cases, as per s. 208(2) ?

High Court Of Bombay CIT vs. Aesthetic Builders (P) Ltd. Section 217 Asst. Year 1980-81 V.C. Daga & A.S. Aguiar,

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