Case Law Details
Case Name : CIT Vs M/s Dehradun Club Ltd. (Uttarakhand High Court)
Related Assessment Year :
Courts :
All High Courts Uttarakhand High Court
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CIT Vs. M/s Dehradun Club Ltd. (Uttarakhand HC)- The learned counsel for the appellant submitted that the provision of charging interest under Section 234A, 234B & 234C of the Act is mandatory as held by the Supreme Court in Commissioner of Income Tax Vs. Anjum M. H. Ghaswala & others 252 I.T.R. 1. There is no quarrel with the aforesaid proposition laid down by the Supreme Court, but, at the same time, the assessment order must contain the imposition of interest and, only thereafter, a notice of demand could be issued under Section 156 of the Act. To elucidate the matter, a notice of d...
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During assisment I don’t submit any reply.
That why officer has raised demand under section 156 ( all purchase amount add in demand). Now what to do please reply it’s used amount of raised demand