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2006 (1) TMI 452 - AT - Income Tax
Extract:
.......in favour of the assessee. 5.1.1 Ground No. 6 - The assessee has questioned the levy of interest under sections 234B and 234C of the Act made and confirmed by the lower authorities. In view of the aforesaid findings, the present ground being consequential in nature does not need separate adjudication. 6. In the result, the appeal is partly allowed.