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1996 (3) TMI 149 - AT - Income Tax
Extract:
....... interest under ss. 234B and 234C of the IT Act. 8.1. After hearing both sides and going through the appeal record it appears that this issue has not been considered by the learned CIT(A) though same was raised and contended before him. This issue, therefore, is restored back to him for consideration. 9. In the result, the appeal is partly allowed.