Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1991 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (2) TMI 423 - AT - Income TaxExtract: .......dition cannot be sustained. The ITO is, therefore, directed to delete the addition of ₹ 46,232. 7.3 As regards interest charged under sections 139(8) and 215, no arguments were advanced before us by the learned counsel for the assessee. However, the ITO is directed to grant consequential relief. 8. In the result, the appeal is partly allowed.
|