MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD
In the result, the appeals of the assessee are allowed
ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)
disclosed in the application for settlement as indicated in section 245C(1B)(ii); the deductions in section 245C(1C); increase of interest under section 215(3) pursuant to the orders of the Settlement
Commission and the levy of interest under sections 234A(4) and 234B(4) all bring into Chapter ... default in payment of advance tax, etc.
are engrafted.
[See sections
245C(1B), 245C(1C), 245D(6), 245F(3) in addition to sections
215(3), 234A(4) and 234B(4)] (II) Terminal point for the levy of Maharashtra Feeds P Ltd.
interest - Whether interest is payable under Chapter
