COMMNR. OF INCOME TAX vs. HINDUSTAN BULK CARRIERS

The appeals are allowed to the extent indicated above

reassessment is made under section 147 read with section 143(3) or section 144 and an appeal is pending before the first appellate authority." Per majority the Special Bench decided as follows: "Interest under Section 234B will be chargeable: In cases I and III up to the date of the order passed by the Settlement Commission under section 245D

BRIJ LAL vs. COMMNR. OF INCOME TAX, JALANDHAR

reassessment or recomputation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment aforesaid. (4) Where, as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or (viii) the period commencing from the date on which an application is made before the Authority for Advance Rulings or before the Board for Advance Rulings under