Sec 217 - Judgment Search Results

Commissioner of Income Tax Vs. Hindustan Heavy Chemicals Ltd.

Court: Kolkata

Reported in: (1992)107CTR(Cal)235

..... estimate was sent and the advance tax was paid within the extended date sec 217 1a does not contemplate that even in such a situation interest must ..... of a 263 it was contended that non charging of interest under s 217 1a of the act was not a mistake the assessee had furnished ..... the ito had done nothing wrong in not charging interest under s 217 1a accordingly it has to be held that the cit was not .....

Kanhaiya Lal Doshi Vs. Assistant Commissioner

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1996)56ITD486(JP.)

..... legislature expressed in the very scheme of section 217 19 sub section 2 of section 217 makes the provisions of sub sections 2 3 and 4 of section 215 applicable to interest payable under it ..... jurisdictional facts which admit of no dispute attract the provisions of section 217 automatically once the provisions of section 217 stood so attracted automatically to the case of the assessee there .....

Commissioner of Income-tax, Karnataka-i, Bangalore Vs. Executors of th ...

Court: Karnataka

Reported in: ILR1979KAR148; [1978]115ITR301(KAR); [1978]115ITR301(Karn)

..... income tax officer may reduce or waive the interest payable by the assessee under this section 217 1 where on making the regular assessment the income tax officer finds that any such ..... good faith and with the best intentions but that is not enough 217 an order waiving interest payable under that section must be deemed to have been made by the ito where .....

Trustees of the Govind Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1992)43ITD264(Pune.)

..... waived on the other hand a plain reading of sub section 1 of section 217 of the said act would clearly show that where the ..... provides for a reduction or waiver of interest leviable under section 215 or section 217 in the circumstances set out in that rule there is ..... ground taken was that the assessee denied liability to interest under section 217 and hence interest should be cancelled 3 on appeal the .....

Mahesh Chandra Gupta Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: JT2009(9)SC199; 2009(9)SCALE206; (2009)8SCC273; 2009(3)SLJ385(SC); 2009(7)LC3083(SC)

..... satisfies the qualifications prescribed under article 217 2 b for this purpose we are reading section 217 2 b with explanation aa ..... disciplinary committee of the bar council of india under section 36 or section 37 and empowers the supreme court to pass ..... not actual practice third respondent satisfied qualifications prescribed under article 217 2 b of constitution third respondent worked as additional .....

Commissioner of Income Tax Iii Vs. M/S R.R. Holdings Pvt. Ltd.

Court: Delhi

..... assessment was made and therefore regular assessment did not include the order under section 217 or section 215 the order under section 217 did not form part of the assessment order and it could be ..... previous year ending 31st december 1987 under the circumstances interest was chargeable under section 217 1a but not under section 217 1 as estimate of advance tax had been filed the interest chargeable .....

S.S. Jaisinghani (Huf) Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1986)16ITD522(Nag.)

..... the ratio of the decision of the above case under section 215 is equally applicable to cases under section 217 as discussed earlier section 217 envisages levy of interest only when there is default on ..... do not agree with the departmental representative s contention that if interest was charged under section 217 in the demand notice without it being mentioned specifically in the assessment order such .....

Dr. B.P. Ganapathy Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2001)74ITD392(Mad.)

..... waive or reduce the interest charged or chargeable under section 139 8 215 217 proviso to section 139 8 sub section 4 of section 215 and section 217 only empower the assessing officer to exercise the power ..... the circumstances are such that a reduction or waiver of the interest payable under section 215 or section 217 is justified under this rule the deputy commissioner has only to consider the .....

Dr. B.P. Ganapathy Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2000)74ITD392(Mad.)

..... waive or reduce the interest charged or chargeable under section 139 8 215 217 proviso to section 139 8 sub section 4 of section 215 and section 217 only empower the assessing officer to exercise the power ..... the circumstances are such that a reduction or waiver of the interest payable under section 215 or section 217 is justified under this rule the dy commissioner has only to consider the .....

Addl. Cit (Asstt.), Special Vs. Hindalco Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)4SOT757(Mum.)

..... is submitted that omission to make a reference to interest payable under provisions of section 215 or section 217 in the order of regular assessment cannot amount to an order waiving it this ..... 6 filed will be competent similarly when the assessing officer did not charge interest under section 217 in the original assessment order and charged it subsequently while giving appeal effect then certainly .....