Case Law Details
Case Name : Commissioner Of Income Tax Vs Sarin Chemical Laboratory (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Interest u/s. 234A, 234B and 234C cannot be charged in the absence of any mention of charging of interest in assessment order
The High Court observed that in the case of Anjum M. H Ghaswala the Supreme Court has held collection of interest under Section 234A, 234B and 234C of the Act was mandatory. The High Court relied on decision of Dehradun Club Ltd. (ITA No. 15 of 2006) wherein it was held that there is no quarrel with the proposition laid down by the Supreme Court in the case of Anjum M.H Ghaswala but at the same time if the assessment order contained the imposition of interest, only then...
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thanks for analyzing the judgments and floating among the readers at various part of the country