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Interest u/s. 234A waived as circumstances beyond assessee’s control disabled timely return filing
Case Law Details
- Case Name
- Sant Lal and Ors. Vs Income Tax Settlement Commission and others (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Sant Lal and Ors. Vs Income Tax Settlement Commission and others (Punjab and Haryana High Court)
Punjab and Haryana High Court held that interest can be waived in case the circumstances are beyond the control of the assessee in filing return in time. Accordingly, interest u/s. 234-A of the Income Tax Act waived.
Facts- Present writ petition has been preferred by the petitioners, assailing the order passed by the Income Tax Settlement Commission, to the extent that the Commission has ordered to charge the interest @ 50% u/s. 234-A of the Income Tax Act, 1961, and also directed ...
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