Case Law Details
Case Name : Kamla Mehta Vs CIT (Punjab and Haryana High Court)
Appeal Number : ITA-20-2012 (O&M)
Date of Judgement/Order : 30/08/2024
Related Assessment Year : 2007-08
Courts :
All High Courts Punjab and Haryana HC
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Kamla Mehta Vs CIT (Punjab and Haryana High Court)
Punjab and Haryana High Court held that cash seized cannot be adjusted against tax liability as advance tax and hence interest under section 234B of the Income Tax Act on delayed payment of advance tax duly leviable.
Facts- The respondent-Revenue on 17.07.2007 co
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