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2003 (7) TMI 293 - ITAT JODHPUR
Extract:
....... the case of CIT vs. Autolite (I) (P) Ltd. (2002) 179 CTR (Raj) 341 (2002) 256 ITR 303 (Raj). We, therefore, direct deletion of interest under s. 234B of the Act as there was no specific mention to charge interest by the AO. 13. In the result, the appeal of the Department is dismissed whereas the cross- objection of the assessee is allowed in part.