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Penalty Leviable Under S. 45 of the Gujarat Sales Tax Act, 1969 Is Statutory And Mandatory; Commissioner/AO Has No Discretion: Supreme Court

Penalty Leviable Under S. 45 of the Gujarat Sales Tax Act, 1969 Is Statutory And Mandatory; Commissioner/AO Has No Discretion: Supreme Court

19 April 2023 8:05 AM IST

Income Tax Commissioner In Discretionary Power Of Revision Cant Act As Appellate Authority: Calcutta High Court

Income Tax Commissioner In Discretionary Power Of Revision Can't Act As Appellate Authority: Calcutta High Court

9 March 2022 3:07 PM IST

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