Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1995 (4) TMI 94 - ITAT DELHI
Extract:
......., there was no obligation upon the assessee to send a statement referred to in section 209A(1). Applying the ratio laid down by their Lordships to the Bombay High Court referred to above, we hold that, assessee was not liable to interest under section 217. The same is accordingly deleted. 102. In the result, appeal of the assessee is partly allowed