Search: reassessment

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PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. GAJ SINGH

ITA/87/2017HC Rajasthan08 Nov 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

173(1) of the Motor Vehicles Act, 1988 (hereinafter referred to as ‘the Act’ for short), being aggrieved by the judgment dated 07.09.2016 passed by the Motor Accident 8 Claims Tribunal (hereinafter referred to as ‘the Tribunal’ for short) in MVC No.444/2014 and MVC No.445/2014 respectively. Since, the appeals as well as the cross objections arise out of the same

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

reassessment of such property taxes was made, and the amount of tax to be levied and collected was determined under sub-section (1). The proviso thereto required the Corporation to pay simple interest, at the rate of six percent per annum, on the amount of excess liable to be refunded under Sub-section (2), from the date of the decree