Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1995 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (11) TMI 120 - AT - Income TaxExtract: .......at the cost of repetition, it may be stated that there is no discretion left by the Legislature with the Assessing Officer in not charging such an interest if the conditions enumerated in such section exist. 8. In the result, the view taken during first appeal is set aside and the direction given by the Assessing Officer restored. 9. Appeal allowed
|