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2004 (1) TMI 33 - HC - Income TaxInterest under section 234C - case of the petitioner is that she had duly paid the advance tax in time as required by the provisions under the Act but the authorities have charged the interest for short payment of advance tax in the first and second instalments - only on the ground that it may create hardship in some cases, the provision cannot be declared unconstitutional. As stated above, the provision being mandatory and admittedly the petitioner having not deposited the advance tax in the first and second instalments to the extent she was required to deposit, she was liable to pay interest in terms of the provisions of section 234C and the authorities have rightly ordered for payment of interest – petition dismissed
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