COMMISSIONER OF INCOME TAX Versus VATIKA LANDBASE PVT. LTD - Income Tax - DELHI HIGH COURT - HC - Applicability of section 234A - Late filing of return where tax has been paid earlier - Held that - The assessee has already paid the tax amount though return has not been furnished by him - Revenue has not suffered any monetary loss - In this case if the doctrine of purposive construction is not taken recourse to, the same would betray the purport and object of the Act - If the aforementioned const................................... Income Tax - Case Laws
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