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2002 (12) TMI 58 - HC - Income TaxDemand notices issued by AO – Settlement Commission - The said demand notices have been challenged by the petitioners in all the three cases on the ground that once the Settlement Commission has determined the tax and the interest payable thereon and the Assessing Officer made the calculation in terms of the said order vide annexure 2 in all the three cases, and thereafter the petitioners made the payment, the Assessing Officer subsequently cannot issue a further demand notice with regard to the said period in pursuance of the order of the Settlement Commission. – no case for quashing the impugned demand notices is made out as the same are in terms of the orders of the Settlement Commission. - Held that Assessing Officer was justified in issuing a further demand notice with regard to the period in pursuance of the order of the Settlement Commission
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