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Income Tax Case Laws - Section: 24B

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Cases for Section: 24B
Showing 1 to 3 of 3 Records
 

2008 (5) TMI 385 - RAJASTHAN HIGH COURT

HARI NARAIN SONI Versus INCOME-TAX OFFICER AND ANOTHER

Interest- The assessee challenged the levy of interest under section 234A, 234B, and 234C on the ground that there was no specific direction was given indicating that the interest was being charged under section 234A, 234B, 234C of the Act. The order merely directed, Charge interest as per law . Held that- the assessment order specified all the provisions of law, under which the interest to be charged from the assessee. Moreover the order was passed in consequence of the order passed by the Tribunal. ....... - .......


2007 (1) TMI 72 - AHMEDABAD

INCOME-TAX OFFICER Versus SMT. SUKHINI P. MODI & others

Reassessment Assessee contended that reassessment order passed u/s 143(3) read with section 147 of the Act as bad in law on the ground that no notice u/s 143(2) which was to be issued within one year of filing of return of income had been issued Held the assessee contention was correct and allowed


1962 (10) TMI 51 - SUPREME COURT

Commissioner of Income-tax Versus Amarchand N. Shroff

Whether the sum of Rs. 37,847, Rs. 43,162, Rs. 34,899, Rs. 13,402 and Rs. 32,523 were assessable to income-tax in the hands of the assessee Amarchand N. Shroff, by his legal heirs and representatives in the five respective years under reference? - Whether the income which was received subsequent to the previous year in which Amarchand died is liable to be assessed to income-tax under section 24B as his income in the hands of his heirs and legal representatives? - Held that - Appeal dismissed. As the amounts which are sought to be taxed and which have been held not to be liable to tax are those ....... - .......


 
   
 
 
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