1986 (9) TMI 51 - HC - Income Tax

Summary

The High Court of Allahabad allowed a writ petition against the Commissioner of Income-tax's order rejecting an application under section 273A of the Income-tax Act. The Commissioner wrongly rejected the application due to non-payment of interest without considering if arrangements were made for payment. The petitioner was directed to deposit the entire interest amount in cash within one month for the application to be considered on merits. The writ petition was disposed of after this order.