SHIV SHIPPING SERVICES Vs. INCOME TAX SETTLEMENT COMMISSION

JUDGEMENT

(1.) The petitioner is before this Court seeking to challenge the order dtd. 29/1/2021 passed by the respondent under Sec. 245(D) of the Income Tax Act for the Assessment Year 2012-13 to 2018-19 as the interest under Sec. 234B(2A) of the Act has been levied without allowing the credit of prepaid taxes.

(2.) The petitioner has prayed the following prayers :

(3.) A survey under Sec. 133A of the Income Tax Act was carried out by the Income Tax Department on 15/3/2018 and 16/3/2018 at the premises of the petitioner group.