Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1983 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (11) TMI 14 - HC - Income TaxExtract: .......d by sub-cl. (iii)(b) of cl. (14) of s. 2 of the I.T. Act, 1961. If no tax is payable, there can be no question of payment of any interest under s. 220, sub-s. (2), of the said Act. In the premises, both the petitions are allowed. Rule is made absolute in terms of prayer (b) as amended. Respondents will pay to the petitioners costs of the petition.
|