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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Application u/s 220(3) for extend the time for payment or allow ...


High Court avoids extending payment time u/s 220(3), leaving discretion to designated authority for fair judgment.

April 29, 2019

Case Laws     Income Tax     HC

Application u/s 220(3) for extend the time for payment or allow payment by instalments - High Court ordinarily will not undertake the said exercise, since power is vested in a persona designata - This discretion is to be exercised according to the rules of reason and justice

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