PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K
ITA/1/2024HC J&K31 Oct 2024
Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY
Section 12Section 17Section 4Section 6Section 67Section 69
28. For the foregoing reasons we are of opinion that the
provision in the state Act imposing penalty for non-payment of
income-tax within the prescribed time is not attracted to impose
penalty on dealers under the Central Act in respect of tax and
penalty payable under the Central Act. There is no lack of
sanction for payment
