Case Law Details
Case Name : Principal Commissioner of Income Tax, Faridabad Vs Shri Krishan Gopal (HUF) (Punjab & Haryana High Court)
Appeal Number : IT Appeal No.-253/2015
Date of Judgement/Order : 15/09/2015
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Brief of the case :
- The Hon’ble Punjab & Haryan High Court in the case of Shri Krishan Gopal HUF held that the levy of interest u/s 234A , B & C is part and parcel of the of assessment process and it is open to an assessee to dispute the levy in appeal provided he challenge the very levy rather than claiming any waiver or reduction.
- Therefore, such levy in totality could be challenged before appellate authorities.
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