1994 (11) TMI 15 - HC - Income Tax

High Court Under Article 226, Jurisdiction Of High Court, Legal Representative, Tax Recovery Officer, Territorial Jurisdiction, Writ Petition Against Recovery Proceedings

Summary

The High Court of Madras upheld the Tribunal's decision that the Income-tax Officer's order under section 263 was valid and proper. The Court also affirmed that interest under section 215 was not waived and the Commissioner had jurisdiction to intervene. The Court ruled in favor of the Revenue and directed the Income-tax Officer to consider the levy of interest under section 215. The Tribunal's decision on this matter was deemed appropriate.