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2014 (5) TMI 280 - CALCUTTA HIGH COURTMaintainability of appeal - Escapement of income u/s 144/147 of the Act - Addition of interest u/s 234B of the Act – Held that:- The assessee rightly contended that the department is not entitled to prefer an appeal following the Instruction No.3 of 2011 dated 9th February, 2011 issued by the C.B.D.T - the amount of interest claimed u/s 234B of the Act of the AO cannot be taken into account for the purpose of determining the tax effect - the appeal has been filed by violating the Instructions issued by the CBDT, which were binding upon the revenue u/s 268A of the Income Tax Act – Decided against Revenue.
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