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2004 (7) TMI 602 - AT - Income Tax
Extract:
.......s 234B and 234C. Admittedly the charging of interest under the aforesaid sections is consequential. The Assessing Officer shall recalculate the charging of interest, if any, while giving effect to appellate order. 20. Ground No. 10 is general in nature and requires no specific adjudication. 21. In the result, assessee rsquo s appeal stands allowed.