Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (7) TMI 187 - ITAT AHMEDABAD-CExtract: .......amed under s. 147 which cannot be treated as regular assessment for the purpose of levy of such interest before amendment made in 1985. We confirm the order of the learned DC(A) as we find there is no infirmity in his order. 17. The appeals are dismissed. 18. In the result, the assessee s appeals are allowed and the Revenue s appeals are dismissed.
|