Chhattisgarh State Electricity Board V. Union of India, Ministry of Finance and Central Board of Direct Taxes, North Block, New Delhi and Chief Commissioner of Income Tax, Raipur and Assistant Commissioner of Income Tax, Circle 2, Raipur

WP/6066/2006

AI Insights

The case involves the Chhattisgarh State Electricity Board (petitioner) challenging the orders passed by the Assessing Authority in levying interest under Sections 234A, 234B, and 234C of the Income Tax Act, 1961, while concluding the assessments for the assessment year 2001-02. The petitioner sought judicial intervention under Articles 226 and 227 of the Constitution of India, questioning the correctness of these orders. The court had previously granted an interim stay on the demand notices issued by the respondent - Assessing Authority. The final decision allows the petitioner to approach the appropriate authority for a waiver of the interest levied.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 703211 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 01-01-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: B K RAWAT
• Assessee Lawyers: RAW SHANKAR PRASAD; SUPERN SIVASWAMY; P S KOSHY
• Keywords: Assessment Year; Interest Levy; Stay order; Waiver of interest
• Section: 234B; 234A; 234C

Judgement Text

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