MEHAR CHAND GUPTA,ALWAR vs. INCOME TAX OFFICER, ALWAR

In the result, the appeal of the assessee is allowed

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

140A of IT Act, 1961 though shown in 26AS of assessee pertaining to relevant AY and the Ld. CIT(A) has erred in not giving any finding thereon. 4. That the AO has erred in law as well as on the facts and circumstances of the case in making wrong calculation of interest u/s 234B and 234C

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular