Supreme Court of India
Brij Lal & Ors. v. Commissioner of Income Tax Act, 1961
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2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that Settlement Commission cannot reopen its concluded proceedings by invoking section 154 of the Act.
Judgment, page 53
From the headnote
INCOME TAX ACT, 1961: c CHAPTER X1X- - Sections 245- , 245-0 (1) and 245- 0(4) rlw s. 234- - Settlement Commission - Settlement of cases - Interest for default in payment of advance tax - Applicability of s. 234- - Held: Sections 234- , 234- and 0 234- are applicable to the proceedings of the Settlement Commission under Chapter XIX- - Sections 234- , 245- 0(2C) and s.245-0(6A) operate in different fields - Section 234- comes into operation when there is default in payment of advance tax whereas liability to pay interest u/s 245-0(2C) arises when the additional amount of income tax is not paid
Authorities it was built on
- 2001 Commissioner of Income Tax, Mumbai v. Anjum M.H. Ghaswala and Ors.
- 2002 Commissioner of Income Tax v. M/s. Hindustan Bulk Carriers
- 1960 C. A. Abraham, Uppoottil, Kottayam v. The Income-tax Officer, Kottayam and Another
- 1995 Modi Industries Ltd., Modinagar Etc. Etc. v. Commissioner of Income Tax, Delhi and Anr. Etc. Etc.
- 2002 Commissioner of Income Tax, Mumbai v. M/s. Damani Brothers
Where later benches applied it
- 2019 Kakadia Builders Pvt. Ltd. & Anr. v. Income Tax Officer Ward 1(3) & Anr.
- 2013 The Assistant Commissioner of Income Tax, Chennai v. M/s A.R. Enterprises
Of those, 1 relied on · 1 referred to
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