https://www.taxtmi.com/caselaws?id=217677 The court held that under Section 179 of the Income Tax Act, "tax due" does not include interest and penalties. Therefore, the petitioner was not liable for the increased amount that included interest and penalties. The court quashed the orders dated 3.11.2011 and 2.7.2012, directing the reassessment of the petitioner's liability based solely on the definition of "tax due" under Section 2(43). The writ petitions were allowed without any cost orders. en-us Thu, 11 Oct 2012 00:00:00 +0530 Tue, 02 Jul 2013 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217677 The court held that under Section 179 of the Income Tax Act, "tax due" does not include interest and penalties. Therefore, the petitioner was not liable for the increased amount that included interest and penalties. The court quashed the orders dated 3.11.2011 and 2.7.2012, directing the reassessment of the petitioner's liability based solely on the definition of "tax due" under Section 2(43). The writ petitions were allowed without any cost orders. Case-Laws Income Tax Thu, 11 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217677