Supreme Court · 1998 INSC 39 · Decided 22 January 1998
Kishan Lal v. Union of India and Anr
- Court
- Supreme Court of India
- Citation
- 1998 INSC 39 · [1998] 1 S.C.R. 320
- Case number
- CIVIL APPEAL No. 1386/1987
- Decided
- 22 January 1998
- Bench
- B.N. KIRPAL, S.P. KURDUKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 220(2A), 220(2)
Headnote
--4or Income Tax Act, 1961 : S. 220(2A)-Application for reducing the interest levied for default in c payment of tax within time-Decision on-Held, is subject to judicial review-- It would be imperative that reasons are given by authority concerned while disposing of the application-Assessee 's with law. The Siemens Engineering and Manufacturing Co. of India Ltd. v. Union ~ D of India & Anr., [1976) 2 SCC 981, relied on. CIVIL APPELLATE JURISDICTION: Civil Appeal No. 1386 (NT) of 1987. From the Judgment and Order dated 10.4.87 of the Delhi High Court in E C.W.P. No. 994 of
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