Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1998 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (8) TMI 115 - ITAT BANGALOREExtract: .......tion. 11. Insofar as the levy of interests under ss. 234A, 234B and 234C is concerned, the perusal of the provisions of the Act, leaves little doubt that it is mandatory, that it is to say that the AO has no discretion whatsoever with regard to levy of interest. This plea of the assessee is also rejected. 12. In the result, the appeal is dismissed.
|