Supreme Court · 2010 INSC 714 · Decided 21 October 2010
Brij Lal & ORS. v. Commissioner of Income Tax Act, 1961
- Court
- Supreme Court of India
- Citation
- 2010 INSC 714 · [2010] 11 S.C.R. 1167
- Case number
- CIVIL APPEAL No. 516/2004
- Decided
- 21 October 2010
- Bench
- S.H. KAPADIA, K.S. RADHAKRISHNAN, S.S. NIJJAR, SWATANTER KUMAR (5-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 2348
Headnote
INCOME TAX ACT, 1961: A B c CHAPTER X1X-A - Sections 245-C, 245-0 (1) and 245- 0(4) rlw s. 234-B - Settlement Commission - Settlement of cases - Interest for default in payment of advance tax - Applicability of s. 234-B 234-A, 234-B and 0 234-C are applicable to the proceedings of the Settlement Commission under Chapter XIX-A - Sections 234-B, 245- 0(2C) and s.245-0(6A) operate in different fields - Section 234-B comes into operation when there is default in payment of advance tax whereas liability to pay
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