2002 (12) TMI 10 - SC - Income Tax

Whether the assessee is required to pay any interest on the amount of tax on the income disclosed before the Settlement Commission as contemplated under sections 234A, 234B and 234C - interest on the "aggregate income" based on earlier disclosed and subsequently disclosed income, is to be determined by the Commission and on the tax found due on such income, interest will be charged in accordance with the provisions applicable in the regular assessment proceedings