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Shri Suresh Sharma Versus Asst. Commissioner of Income Tax, Circle 3 (1) , Bangalore.

Rectification of mistake - rectification application before the Assessing Officer in respect of the quantum of interest charged under Section 234A - Held that - CIT (Appeals) has specifically considered the contention of the assessee regarding the excessive charging of interest under Section 234A of the Act and also the applicability of the decision of the Hon ble Apex Court in the case of CIT V Pranoy Roy & Another in 2008 (9) TMI 150 - SUPREME COURT and rendered a finding against the asses....... + More


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