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2016 (9) TMI 757 - MADRAS HIGH COURT

2016 (9) TMI 757 - MADRAS HIGH COURT - TMI - Terminal date for charging interest under Section 234B - Held that:- Hon'ble Supreme Court in Brij Lal and Ors. Vs. Commissioner of Income Tax reported in (2010 (10) TMI 8 - SUPREME COURT ) held that the terminal date for charging interest will be the date on which the order under Section 245D (1) is passed i.e., the date on which the Settlement Commission entertains the application for settlement. By applying the said decision to the instant case, th .....

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ted miscellaneous petition is closed. - W.P.Nos.22685 of 2004, W.M.P.No.27423 of 2004 - Dated:- 6-9-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.J.Balachander For the Respondents : Mr. T. Pramod Kumar Chopda ORDER Heard Mr.J.Balachander, learned counsel for the petitioner and Mr.T.Pramod Kumar Chopda, learned senior standing counsel appearing for the respondents. 2. The petitioner has filed this writ petition challenging the order passed by the Settlement Commissioner Additional Bench, Ch .....

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tlement Commission on 01.01.1996 under Section 245 C of the Act. Thus, due to the filing of the petition before the Commission, the Assessing Officer did not proceed further with the intimation under Section 143 (1) (a) of the Act. The Settlement Commission passed an order under Section 245D(1) of the Act entertaining the settlement application on 04.07.1997. Ultimately, the case was settled under Section 245D (4) of the Act vide order dated 28.10.2002. As against the said order, the Revenue pre .....

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