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1999 (12) TMI 95 - ITAT AHMEDABAD-B
Extract:
.......Assessing Officer to consider the issue of levy of interest while doing the recomputation of income and the charging of tax under section 164(2), keeping also in mind the decision of the Hon ble Gujarat High Court in the case of CIT v. Bharat Machinery and Hardware Mart 1982 136 ITR 875. 14. In the result, the appeals are treated as partly allowed.