Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2008 (8) TMI 394 - ITAT DELHI-A
Extract:
.......f which will be that if the assess ability of income in a particular year is not disputed by the assessee, the liability to pay such interest will be a mere consequence attached to the assessability of the income. Thus, levy of interest under sections 234A, 234B and 234C is upheld. 38. In the result, the appeals filed by the assessee are dismissed.