https://www.taxtmi.com/caselaws?id=14455 The court addressed issues related to interest for delayed deposit of tax deducted at source under Section 201(1A), interpretation of "substantial question of law" under Section 260A(1), the mandatory nature of the levy under Section 201(1A, and violation of natural justice in assessment proceedings. The court concluded that the phrase "substantial question of law" encompasses any question affecting the substance of the case and emphasized the importance of the question's impact on tax liability or other substantive matters. The court decided to entertain the appeal to further explore the mandatory nature of the levy and upheld the principles of natural justice in assessment proceedings. en-us Thu, 14 Sep 2000 00:00:00 +0530 Thu, 16 Jul 2009 10:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14455 The court addressed issues related to interest for delayed deposit of tax deducted at source under Section 201(1A), interpretation of "substantial question of law" under Section 260A(1), the mandatory nature of the levy under Section 201(1A, and violation of natural justice in assessment proceedings. The court concluded that the phrase "substantial question of law" encompasses any question affecting the substance of the case and emphasized the importance of the question's impact on tax liability or other substantive matters. The court decided to entertain the appeal to further explore the mandatory nature of the levy and upheld the principles of natural justice in assessment proceedings. Case-Laws Income Tax Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14455