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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Whether the Settlement Commission could reopen its concluded ...


Settlement Commission Can't Reopen Cases to Levy Interest u/s 234B via Section 154 Invocation.

February 18, 2013

Case Laws     Income Tax     HC

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

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  1. Settlement Commission lacks power to rectify order u/s 245F(1) by levying interest u/ss 234A, 234B, and 234C prior to 01.06.2011. Rectification order on 21.03.2003 was...

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

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  8. Interest Liability u/s 234B - settlement of case u/s 245D(4) - Levy of interest on tax on additional income offered without providing the set off of the prepaid taxes...

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  11. Settlement Commission is authorized to levy interest u/s 234B on additional amount of assessed tax u/s 245D over declared income u/s 245C - HC

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