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S. A. WAHAB versus INCOME-TAX OFFICER


Commissioner cannot approve Commissioner's review arbitration order - Interference with order passed by reviewer ial Commissioner does not automatically deduct or interest waiver Has asked the Tribunal to review the notice of notice of the notice of tax and interest filed by the Commissioner of the Commission, requesting a review by the Commission, stating that the tax was not demanded on time. When it was decided to divert funds to build a theater building without paying taxes, it said It is reported that Assisi has not assisted in the recovery process. The tax commissioner is finding that after earning regular income from the transport business, there is no real difficulty in estimating which tax payment due to the out-of-control of the commissioner's commission in tax payment. Unable to establish the amount owed, the Commissioner's discretion cannot be waived for non-compliance with the provisions. Properly exerci es the Indian Income Tax Act, 1961, sections 220 (2), (2a) and 264

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