Home Case Index All Cases Income Tax Income Tax + SCH Income Tax - 2004 (12) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (12) TMI 11 - SCH - Income TaxPetitioners submitted that judgment of the Constitution Bench proceeds sub silentio on the point by assuming that sections 234A, 234B and 234C are applicable to proceedings of the Settlement Commission u/ch XIX-A - whether Commission can reopen its concluded proceedings by having recourse to section 154 to levy interest u/s 234A, 234B and 234C, though it was not done in the original proceedings - We think proper to leave this question also to be considered by the Constitution Bench
|