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
Section 143 or 144. Likewise, even
though there is a shortfall in payment of tax according to
the calculation made in the order of assessment, the
assessee is obliged to pay interest on the seventy five
percent of the amount of shortfall only upto the date of the
assessment order, i.e., the date on which the amount of
advance
