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2008 (4) TMI 370 - ITAT LUCKNOW-B
Extract:
.......uld become null and void if not so charged through assessment order. Since levy of interest is mandatory, we set aside the appellate order and restore the matter to the file of AO to appropriately modify the assessment order for charging mandatory levy. 14. As a result, the appeal filed by the Revenue is partly allowed but for statistical purposes.