2000 (2) TMI 21 - HC - Income Tax

Summary

The High Court of Rajasthan directed the Income-tax Appellate Tribunal to refer a question of law regarding charging interest under sections 217(1) and 217(1A) of the Income-tax Act when the assessee filed income estimates under section 209A(1) but not under section 209A(4). The Tribunal's rejection of the application was deemed erroneous as the question raised involved the interpretation of statutory provisions.