Section 215 - Judgment Search Results

Krishan Kumar and ors. Vs. Uoi and ors.

Court: Delhi

..... that grade only will be eligible for promotion as noticed above section 215 b emphasizes the aspect that the promotion to a selection ..... railways were bound to follow the procedure outlined in rule 215 e of the indian railways establishment manual irem by confining ..... the conclusion of the tribunal that the railways violated rule 215 is clearly erroneous had the indian railways in the first .....

income Tax Officer Vs. Ladi Rama Rao Patra (Also Ladi Rama

Court: Income Tax Appellate Tribunal ITAT Cuttack

Reported in: (1993)45TTJCtk188

..... be regarded as a regular assessment for the purpose of this sub section sec 215 6 where in relation to an assessment year an assessment is ..... shall be regarded as a regular assessment for the purpose of this section and ss 216 217 and 273 a reading of the above ..... assessment but as the clear language of the amended explanation and s 215 6 would show an exception to the definition of regular assessment .....

Bharat Bijlee Ltd. Vs. V. K. Srivastava, Commissioner of Income Tax an ...

Court: Mumbai

Reported in: 1998(3)ALLMR329

..... and perused the decision of the supreme court referred to above sec 215 of the act provides for interest payable by the assessee in ..... per cent of the assessed tax this section as it stood at the material time reads 215 interest payable by assessee 1 where in ..... would not affect the amount of interest payable under the said section this position now stands well settled by the decision of the .....

Califano Vs. Webster

Court: US Supreme Court

..... eliminate the distinction elapsed years depended upon the wage earner s sex section 215 b 3 prescribed that the number of elapsed years for a ..... 1972 amendment elapsed years depended upon the sex of the wage earner section 215 b 3 prescribed that the number of elapsed years for a ..... a monthly old age insurance benefit equal to his primary insurance amount section 215 a of the act 42 u s c 415 a 1970 .....

United States Vs. Laub

Court: US Supreme Court

..... although otherwise valid were not specifically endorsed for travel to cuba section 215 b provides that during wartime or a national emergency and when ..... act of 1952 supra under which the present indictments were brought section 215 b was enacted on june 27 1952 it is a ..... violation we begin with the fact conceded by the government that section 215 b does not in so many words prohibit violations of area .....

Assistant Commissioner of Income Vs. Jayendra K. Doshi (indl)

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)79TTJ(Ahd.)482

..... section 215 as applicable in that case as under 215 3 where as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section ..... consonance with the provisions of sub section 3 of section 215 as applicable to the asst yrs ..... assessing officer directed levy of interest under section 215 this reassessment was subjected to appellate proceedings .....

Commissioner of Income-tax Vs. Lalit Prasad Rohini Kumar

Court: Kolkata

Reported in: [1979]117ITR603(Cal)

..... the assessed tax as defined in sub section 5 of section 215 10 sub section 1a of section 217 states that where on making the ..... tax officer may reduce or waive the interest payable under section 215 or section 217 in the cases and under the circumstances mentioned below ..... had not specifically provided for an appeal either under section 215 or under section 217 as no order as such was contemplated it .....

Birla Cotton Spinning and Weaving Mills Ltd. Vs. Commissioner of Incom ...

Court: Kolkata

Reported in: [1993]204ITR605(Cal)

..... the amount of interest paid or payable under sub section 8 of section 139 or section 215 or section 217 or the penalty imposed or imposable under section 273 accordingto mr bhattacharyya it is open to ..... the appellate assistant commissioner should have entertained and decided the ground relating to interest under section 215 of the act and that the order of the appellate assistant commissioner on the .....

H.P. State Industrial Dev. Corpn. Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2003)87ITD551(Chd.)

..... sub section 3 of section 215 are as under where as a result of an order under section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section ..... income tax act 1961 he further drew our attention to sub section 3 of section 215 which provides that interest charged under section 215 can be subsequently reduced or increased as a result of .....

Deputy Commissioner of Income Tax Vs. Bennett Coleman and Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)81ITD219(Mum.)

..... been charged earlier or it falls within the meaning of section 3 of section 215 or 139 8 b hence this issue is decided in ..... cit a in respect of levy of interest under section 215 and restore the interest under section 215 levied by the ao by way of issue of ..... in subsequent computation the learned authorised representative argued that provisions of section 215 3 have to be read in the light of hon ble .....