Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1992 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (4) TMI 75 - ITAT CUTTACKExtract: .......s a case of levy of interest under ss. 139(8) and 217 of the Act in view of clear position of law as brought about by the amended provisions of Expln. 2 to s. 139(8), and s. 215(6) of the Act which were clearly applicable to the case under consideration. 12. In the result, the Revenue s appeal is allowed but assessee s cross objection is dismissed.
|