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Girnar Investment Ltd. Versus Commissioner of Income-tax - 2012 (1) TMI 10 - DELHI HIGH COURT


Extract:-
Levy of interest u/s 220(2) - requirement of notice Held that - (a) fresh notices of demand need not be issued every time the total income undergoes a change due to appellate or revisional orders - (b) a case where the assessee has paid the full amount of tax demanded by the AO pursuant to the assessment order stands on a different footing from a case where such demand was not satisfied in full and different considerations shall apply to such a case; (c) the original demand made by the AO on the basis of the assessment order is merely kept in abeyance or suspension during the entire proceedings by way of appeal or revision taken against the assessment and gets revived from inception once the assessment gets finally confirmed in those proceedings; (d) when the assessment order is finally affirmed, the doctrine of merger also applies and interest being compensatory in nature, the revenue is entitled to charge the same from the date of the original order which merged with the final appell ....... - .......

  1. New United Construction Co. Versus Commissioner Of Income-tax & Others (No. 2). - 2004 (5) TMI 37 - JHARKHAND High Court

  2. Bharat Commerce & Industries Ltd. Versus Union of India - 2002 (9) TMI 846 - DELHI HIGH COURT

  3. Sms Schloemann Siemag, AG Versus Deputy Commissioner of Income-Tax & Anr. - 2001 (4) TMI 62 - ANDHRA PRADESH High Court

  4. Vikrant Tyres Ltd. Versus Income Tax Officer - 2001 (2) TMI 129 - SUPREME Court

  5. Super Spinning Mills Ltd. Versus Commissioner Of Income-Tax And Another - 1998 (6) TMI 19 - MADRAS High Court

  6. Pitambardas Dulichand And Others Versus Union of India And Others - 1997 (11) TMI 27 - MADHYA PRADESH High Court

  7. Roopali Dyeing And Printing Works Versus Assistant Commissioner Of Income-Tax - 1994 (9) TMI 42 - GUJARAT High Court

  8. Bharat Commerce And Industries Limited Versus Commissioner Of Income-Tax And Another - 1994 (5) TMI 14 - DELHI High Court

  9. Birla Cotton Spinning And Weaving Mills Limited Versus Income-Tax Officer And Others - 1993 (6) TMI 6 - CALCUTTA High Court

  10. Shri Ambica Mills Limited Versus Income-Tax Officer - 1992 (1) TMI 25 - GUJARAT High Court

  11. Bharat Commerce And Industries Limited Versus Union Of India And Others (and Other Writ Petitions) - 1990 (8) TMI 77 - DELHI High Court

  12. Mohammed Essa Moosa Sait Versus Gift-Tax Officer And Another - 1987 (3) TMI 78 - KERALA High Court

  13. MN Jadhav (decd., By Legal Representatives) Versus Fourth Income-Tax Officer And Another - 1985 (10) TMI 86 - KARNATAKA High Court

  14. Income-Tax Officer Versus AV Thomas And Company - 1984 (7) TMI 14 - KERALA High Court

  15. AV Thomas And Company Limited Versus Income-Tax Officer, ŽaŽ Ward, Companies Circle, Ernakulam, And Others - 1982 (7) TMI 78 - KERALA High Court

  16. KP. Abdul Kareem Hajee Versus Income-Tax Officer, A-Ward, Cannanore And Another - 1982 (2) TMI 30 - KERALA High Court

  17. Income-Tax Officer, Central Circle XVIII, Calcutta, And Another Versus Ghanshyamdas Jatia And Others - 1976 (4) TMI 49 - CALCUTTA High Court

  18. Income-Tax Officer, Kolar Circle And Another Versus Seghu Buchiah Setty - 1964 (3) TMI 16 - SUPREME Court


 

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