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1994 (9) TMI 122 - ITAT COCHIN
Extract:
.......l be nil and, therefore, the levy of interest is not justified. The assessee s ground of appeal against the levy of interest is upheld. The revenue s appeal against the cancellation of interest levied under section 217 is dismissed as devoid of substance. 13. In the result, the assessee s appeal is allowed and the department s appeals are dismissed