This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No interest can be charged if not mentioned in assessment order
Case Law Details
- Case Name
- Commissioner Of Income Tax Vs Sarin Chemical Laboratory (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...
thanks for analyzing the judgments and floating among the readers at various part of the country