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
220. These provisions go to
show that once an assessment order is made, liability to pay
interest on the amount of the short-fall in payment of
advance tax ceases under Section 215.
(E) The provisions of sub-section (3) of Section 215 are
also of great significance in this connection. If the amount
of advance tax, which was found
