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1973 (10) TMI 12 - HC - Income TaxThe order challenged herein is an order made by the Commissioner of Income-tax under section 264 of the Income-tax Act, 1961 (the Act). By the said order, the Commissioner dismissed the two revision petitions preferred by the petitioner against the levy of interest under section 215 - The issue that minor income was not to be included in the assessee's estimate of advance tax was pending before Supreme Court, whether this can be a valid ground for waiver of interest under section 215 – held that dismissal of the revision petition without considering this contention would be bad in law
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