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1991 (11) TMI 123 - ITAT JAIPUR
Extract:
....... interest should be charged u/s 217(1A) in this case. Even otherwise since all the additions made by the Assessing Officer have been deleted, there remains no basis for charging interest under section 217(1A) and for this reason also interest charged u/s 217(1A) is directed to be deleted. 23. Accordingly, the appeal filed by the assessee is allowed