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“Section 215(5)”

Section References (mined)Section 215Section 215(5)1 judgments

The decision most relied on for Section 215(5) is Central Provinces Manganese Ore Co. Ltd. v. CIT (160 ITR 961), cited in 31 judgments on BharatTax.

Leading authorities on Section 215(5)

Central Provinces Manganese Ore Co. Ltd. v. CIT
160 ITR 961 · 1986 · Supreme Court
31
citing judgments

The levy of interest under the Income Tax Act is part of the assessment process and can be challenged in an appeal if the assessee disputes the chargeability of interest itself. However, claims for waiver or reduction of interest cannot be challenged in appeal and must be pursued through revisional jurisdiction.

Judgments citing Section 215(5)

Director of Income Tax vs. Jacabs Civil Inc

Appeals of the Department are dismissed

ITA - 491 / 2008HC Delhi30 Aug 2010
Section 143(2)Section 234B

REPORTED I-18 to 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No.491/2008 Director of Income Tax