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2001 (7) TMI 262 - ITAT AMRITSAR
Extract:
....... various Courts as discussed in the aforesaid cases, we are of the view that the AO was not justified in charging the interest under s. 234A/234B when nothing was mentioned in the assessment order regarding chargeability of the interest. In view of that interest charged by the AO is deleted. 11. In the result, the appeal of the assessee is allowed.