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If Assessment order Silent, Interest U/s. 234B cannot be charged in demand notice
Case Law Details
- Case Name
- Commissioner of Income-tax, Shimla Vs Ruchira Papers Ltd. (Himachal Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Himachal Pradesh HC
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HIGH COURT OF HIMACHAL PRADESH
Commissioner of Income-tax, Shimla
versus
Ruchira Papers Ltd.
IT Appeal No. 76 of 2006
September 19, 2012
ORDER
Deepak Gupta, J.
1. This appeal was admitted on the following questions of law:-
1. Whether on the facts and in the circumstances of the case, the Hon’ble Tribunal was correct in holding that interest under Sections 234A and 234B of the Income-tax Act cannot be charged in an order of rectification under Section 154 in a case where no such interest was charged in the original assessment order, inspite of the law laid down by the Constitution Be...
