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2016 (4) TMI 712 - PATNA HIGH COURT

2016 (4) TMI 712 - PATNA HIGH COURT - TMI - 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 order under Section 127 of the Act transferring jurisdiction from one Officer to the another - Held that:- The facts which are not in dispute are that notice under section 158BC of the Income Tax Act was i .....

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the notice and file their return and failure 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 V Pathy, Adv Mrs. Manju Jha, Adv For the Respondent : Mrs. Archana Sinha, Adv Mr. Alok Kumar, Adv Ms. Shalini Bihari, Adv JUDGMENT ( Per: Honourable Mr. Justice Hemant Gupta ) Since common issue is involve .....

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stantial question of law arising out from the 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 an effective and proper communication of the order under Section 127 of the Act transferring jurisdiction from one Officer to the another." The facts which are not in dispute are that notice under sect .....

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