Difference between tax due after final assessment and advance ...
Taxpayer Faces Penalty u/s 12-B(4) for Tax Discrepancy; High Court Urges Revisional Authority to Correct Errors.
June 11, 2015
Case Laws VAT and Sales Tax HC
Difference between tax due after final assessment and advance tax paid by the assessee - penalty u/s Section 12-B(4) - Revisional Authority was duty bound to interfere with such erroneous order which was prejudicial to the interest of the Revenue - HC
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