MODI INDUSTRIES LIMITED, MODINAGAR vs. COMMISSIONER OF INCOME-TAX, DELHI
The appeals are allowed in the above
C.A. No.-000928-000928 - 1980Supreme Court15 Sept 1995
For Respondent: COMMISSIONER OF INCOME TAX, DELHI AND ANR. ETC. ETC
Section 143Section 144Section 18Section 18ASection 2Section 207Section 208Section 209Section 211Section 214
140A which was inserted by the Finance Act,
1964 required an assessee to make a self-assessment and
imposed a duty on the assessee to pay tax on the basis of
his return within thirty days of filing of the return. The
tax payable on self-assessment was deemed to have been paid
towards the provisional or regular assessment. Excepting
