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2006 (3) TMI 249 - ITAT JODHPUR
Extract:
.......bove discussion, we quash the notices issued under s. 148 of the Act, in all these years. 32. The last ground relates to charging of interest under s. 234B. The charging of interest under above section is mandatory and consequential. Therefore, a consequential relief is allowed to the assessee. 33. In the result, all the appeals are partly allowed.