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2 results for “TDS”+ Section 254(2)clear

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Key Topics

Section 2447Section 1432Section 1542TDS2

PR. COMMISSIONER OF INCOME TAX SHIMLA vs. M/S AMBUJA DARLA KASHLOG MANGOO

ITA/23/2019HC Himachal Pradesh25 Nov 2019

Bench: HONOURABLE THE CHIEF JUSTICE L. NARAYANA SWAMY,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

Section 143Section 154Section 244Section 244A(2)

TDS were issued in favour of the assessee. However, interest under Section 244-A of the Act was 1 Whether the reporters of Local Papers may be allowed to see the judgment? - 2 - not paid in respect of some of the refunds, while in the case of some other refunds, interest was paid for a shorter period than what

PR. COMMISSIONER OF INCOME TAX, SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT CO OPERATIVE SOCIETY LTD DARLAGHAT THROUGH PRESIDENT

ITA/5/2020HC Himachal Pradesh
10 Sept 2020

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

For Appellant: Mr. Vinay Kuthiala, Sr. Advocate
Section 143Section 154Section 244Section 244A

254(2) of the Act and the only remedy is to file appeal before Hon’ble High Court? 6. Learned Senior Counsel for the appellant submits that there is no provision under Section 244-A of the Act in respect of payment of interest on delayed 6 refund. To substantiate his submission, he has placed reliance upon the judgment dated