VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

154 of the Act, if any, as reduced by the TDS, TCS, advance tax and tax paid u/s 140A before filing of the return of income or where no return was furnished from the date of completion of assessment or reassessment.” (Emphasis supplied) 66. A perusal of Paragraph 12.4 of the 2014 guidelines as reproduced hereinabove shows that the compounding

MALAYALA MANORAMA CO LTD. vs. COMMR.OF INCOME TAX, TRIVANDRUM

The appeals are allowed and the

7 of 12 It was submitted by the learned counsel on behalf of the appellant that this case is squarely covered by a three-Judge Bench decision of this Court in Apollo Tyres Ltd. etc. v. Commissioner of Income Tax, Kochi etc. (2002) 9 SCC 1. In this view of the matter, we deem it proper to examine the Apollo