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2001 (4) TMI 926 - ITAT MUMBAI
Extract:
.......he AO is directed to delete the surcharge levied. This ground of the assessee is, therefore, allowed. 22. Ground No. 1, quoted above, was not pressed at the time of hearing. It is accordingly rejected. 23. Ground No. 2 is general in nature and in view of our findings as above, it needs no discussion. 24. In the result, the appeal is partly allowed.