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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Invalid Imposition of Interest by Income-tax Officer under Companies Act</h1> The Kerala High Court held that the Income-tax Officer's imposition of interest without court approval under s. 446(2) of the Companies Act is invalid ... Capital Gains The High Court of Kerala ruled that the Income-tax Officer's levy of interest without court sanction under s. 446(2) of the Companies Act is illegal and unenforceable against the official liquidator of Palai Central Bank. The demand notices for interest were canceled, and the application was allowed with no costs. (Case: 1984 (3) TMI 36 - KERALA High Court, Judge: K. S. PARIPOORNAN)

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