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2013 (8) TMI 1092 - AT - Income Tax
Extract:
.......tly allowed. 69. The ground No.9 raised by the assessee is against charging of interest under section 234B and 234C of the Act, which is consequential. Hence ground of appeal No.9 raised by the assessee is dismissed. 70. In the result, the appeal of the assessee is partly allowed Order pronounced in the open court on this 26t h day of August, 2013.