CA NeWs Beta*: IT : Where assessee was in default in making payment of interest, no penalty under section 221(1) could be levied

CA NeWs Beta*: IT : Where assessee was in default in making payment of interest, no penalty under section 221(1) could be levied

Monday, February 3, 2014

IT : Where assessee was in default in making payment of interest, no penalty under section 221(1) could be levied

IT : Where assessee was in default in making payment of interest, no penalty under section 221(1) could be levied

■■■

[2014] 41 taxmann.com 72 (Punjab & Haryana)

HIGH COURT OF PUNJAB AND HARYANA

Commissioner of Income-tax -II, Amritsar

v.

Great Value Food*

AJAY KUMAR MITTAL AND JASPAL SINGH, JJ.

IT APPEAL NO. 283 OF 2009 (O&M)†

OCTOBER 29, 2013

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