Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights This

Levy of interest u/s 234B, 234D and 222 while passing order ...

Income Tax

Levy of interest u/s 234B, 234D and 222 while passing order u/s 154/260A/143(3) - CIT is not correct in invoking the “doctrine of merger” since the subject matter was not in appeal.

View Source

 


 

You may also like:

  1. Whether the Settlement Commission could reopen its concluded proceedings by invoking Section 154 so as to levy interest u/s 234B - Held No.

  2. Whether the Settlement Commission could reopen its concluded proceedings by invoking Section 154 so as to levy interest u/s 234B - Held No.

  3. Doctrine of merger - Rectification of assessment order u/s 154 despite the fact that CIT(A) has passed an order - issue of deduction under section 80HHD - Decided in...

  4. Levy of interest u/s 234D - mistake in computing the interest u/s 244A has been rectified by passing the order u/s 154 and with which the assessee has no quarrel. It is...

  5. Chargeability of interest u/s. 234D - Refund was susdquently withdrawn after rectification u/s 154 - the section 154 order dated 11/12/2009 was only rectification of...

  6. Rectification u/s 154 - Modification of order more than 10-year-old order - The interest u/s 234B and u/s 234C has not been charged while issuing the intimation and the...

  7. Interest levied u/s 234D - Interest levied in the regular assessment or re-assessment - the assessment framed under Section 143(3) read with Section 147 dated...

  8. Income Tax Settlement Commission order - Waiver of interest - the Settlement Commission cannot re-open its concluded proceedings by invoking Section 154 of the Act so as...

  9. Rectification of mistake u/s 154 - Wrong computation of interest u/s 234D - assessee contended that there could not have been any levy of interest u/s 234D when refund...

  10. Applicability of Doctrine of merger – doctrine of merger will not be applicable inasmuch as the subject matter of appeal by party was entirely different with the subject...

 

Quick Updates:Latest Updates