Supreme Court of India
Kakadia Builders Pvt. Ltd. & Anr. v. Income Tax Officer Ward 1(3) & Anr.
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From the headnote
Income Tax Act, 1961 – ss. 154, 234A, 234B and 234C, Chapter XIXA – The appellants-assessee filed settlement applications before the Settlement Commission during the pendency of the assessment proceedings for determination of the tax liability – On 11.08.2000, the Settlement Commission passed an order and made certain additions and waived interest chargeable u/ss. 234A, 234B and 234C of the Act – Aggrieved, both appellant and Revenue filed rectification applications – Consequent to which, Settlement Commission by order dated 11.10.2002 rectified its order dated 11.08.2000 u/s.154 of the Act…
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