Supreme Court · 2008 INSC 1117 · Decided 1 October 2008
B.M. Malani v. COMMR. of Income Tax & ANR.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1117 · [2008] 14 S.C.R. 63
- Case number
- CIVIL APPEAL No. 5950/2008
- Decided
- 1 October 2008
- Bench
- S.B. SINHA, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 220, 245C(1)
Headnote
63 \ B.M. MALANI A v. COMMR. OF INCOME TAX & ANR. (Civil Appeal No. 5950 of 2008) OCTOBER 01, 2008 B [S.B. SINHA AND CYRIAC JOSEPH, JJ] ). Income Tax Act, 1961 - s. 220 (2-A) - Waiver of interest payable by assessee - Non-deposit of tax by assessee - Levy of interest for non-payment of dues for waiver of interest - Re- jection of, by Commissioner of Income Tax as also High Court - On appeal, held: Statutory Authority on receipt of request of D assessee to sell his shares and securities should have taken some action - Compulsion to pay any unjust dues per se would cause hardship
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