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Certificate U/s. 197(1) for lower deduction cannot have retrospective effect
Case Law Details
- Case Name
- Essar Oil Ltd. Vs Income Tax Officer (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Essar Oil Ltd.
Versus
Income-tax Officer
TAX APPEAL NO. 33 OF 2000
SEPTEMBER 3, 2012
JUDGMENT
Ms. Sonia Gokani, J.
The appellant, in the present Tax Appeal, has challenged the Order of the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot [“Tribunal” for short] dated 28th February 2000 passed in ITA No. 193/Rjt/1999 for A.Y 1998-99. This Court, while admitting the appeal, has framed following question as substantial question of law :
“Whether the appellant was liable to pay the amount of Rs. 77,78,973/= as a defaulter under Section 201 (1) read with ...
