Income Tax v. N.d.george[[1
High Court
23 Jul 2014 In favour of: Unclear
Forum / Bench
High Court · taphc
Parties
Income Tax v. N.d.george[[1
Date of order
23 Jul 2014
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Income Tax v. N.d.george[[1, the High Court (2014) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
THE HON’BLE SRI JUSTICE L.NARASIMHA REDDY
AND
THE HON’BLE SRI JUSTICE CHALLA KODANDA RAM
R.C.No.41 of 2002
ORDER:(Per the Hon’ble Sri Justice L.Narasimha Reddy)
This reference under Section 256(1) of the Income Tax Act,1961, at the instance of the Revenue, is made by the HyderabadBench ‘B’ of the Income Tax Appellate Tribunal, through its order,dated 27.02.2001 in R.A.No.678/Hyd/1995 in
I.T.A.No.1091/Hyd/1991, framing the following question:
“Whether in the facts and in the circumstances of thecase, interest under Section 217 is chargeable and if so, uptowhat date?”
Learned Senior Standing Counsel for the Income TaxDepartment submits that the question framed by the Tribunal iscovered by the judgment of the Supreme Court in Commissioner of
Income Tax v. N.D.George[[1]].
Following the same, we answer the question in the negative.
____________________
L.NARASIMHA REDDY, J.
_____________________
CHALLA KODANDA RAM, J.
[1]231 ITR 504
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