Kakadia Builders Pvt. Ltd. & Anr. vs Income Tax Officer & Anr.

Authority: Supreme Court Date: 2019-03-05 Section: 234A, 234B, 234C Acts: Income Tax Act 1961 Result: Assessee Citation: (2019) 104 CCH 0130 ISCC : (2019) 175 DTR 0305 (SC) : (2019) 412 ITR 0128 (SC) : (2019) 262 TAXMAN 0 Justices: ABHAY MANOHAR SAPRE & DINESH MAHESHWARI, JJ. Appeal No: CIVIL APPEAL Nos.2491-2492 OF 2019 (Arising out of S.L.P.(C) Nos.21139-2114
Whether the High Court was justified in allowing the petitions and modifying the Settlement Commission's order dated 11.08.2000 regarding waiver of interest under Sections 234A, 234B, and 234C of the Income Tax Act, 1961 --- Held No, the High Court committed a jurisdictional error by relying on an already set aside order and should have remanded the matter to the Settlement Commission for fresh consideration in light of binding Supreme Court precedents.

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