Section 234B of Income tax Act is for default in payment of advance tax
Facts: Appellant is revenue department aggrieved that assessee (respondent) failed to pay tax as per section 234B of Income Tax Act. Assessment order was passed against respondent. Respondent went to CIT but CIT dismissed the appeal of respondent. Then Respondent went to ITAT. ITAT held in favour of respondent. High Court also held in favour […]
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