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Vijay Kumar Chaudhary, Ram Babu Roy Versus Income Tax Appellate Tribunal And Others

2016 (4) TMI 712 - PATNA HIGH COURT

Charge of interest under Section 158 BFA (1) - Tribunal held that charge of interest under Section 158 BFA (1) were automatic and the same were leviable from the date of service of the first notice without an effective and proper communication of the .....

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sessees on 04.01.2003. However, the assessees filed their return on 16.07.2004. The assessing officer calculated interest for the period starting from December, 2002 till the date of filing of the return.

It is not disputed that the notice .....

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to file the return would attract interest under Section 158 BFA. - Decided in favour of the revenue. - Misc. Appeal No. 537 of 2007, Misc. Appeal No.538 of 2007 - Dated:- 14-3-2016 - Hemant Gupta And Ramesh Kumar Datta, JJ. For the Appellant : Mr. D .....

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d together and are being disposed of by this common judgement. The assessees are in appeal under section 260A of the Income Tax Act arising out of orders passed by the Income Tax Appellate Tribunal, Patna Bench, Patna (for short the Tribunal) on 27.0 .....

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e order of the Tribunal:- "Whether the Tribunal was in error in holding that charge of interest under Section 158 BFA (1) of the Income Tax Act, 1961 were automatic and the same were leviable from the date of service of the first notice without .....

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