Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1982 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1982 (9) TMI 104 - ITAT CALCUTTA-AExtract: .......ch, the learned Commissioner (Appeals) could not correlate the power of the ITO to charge interest for the alleged default in the present case to section 215. His order being erroneous in law cannot be supported by us and, accordingly, we reverse it and delete the interest charged from the assessee. 7. In the result, the assessee s appeal succeeds.
|