Supreme Court · 2019 INSC 316 · Decided 5 March 2019
Kakadia Builders PVT. LTD. & ANR. v. Income Tax Officer Ward 1(3) & ANR.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 316 · [2019] 5 S.C.R. 279
- Case number
- CIVIL APPEAL No. 2491/2019
- Decided
- 5 March 2019
- Bench
- ABHAY MANOHAR SAPRE, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 154, 234A, 234B, 234C
Headnote
Income Tax Act, 1961 - ss. 154, 234A, 234B and 234C, Chapter XIXA - The appellants-assessee filed settlement applications before the Settlement Commission during the pendency of the assessment proceedings for determination of the tax liability Commission passed an order and made certain additions and waived interest chargeable u/ss. 234A, 234B and 234C of the Act - Aggrieved, both appellant and Revenue filed rectification applications - Consequent to which, Settlement Commission by order dated 11.10.2002 rectified
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