Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2004 (8) TMI 332 - ITAT CUTTACK
Extract:
....... and the assessment year concerned in the present case being 1984-85, we hold that the present case is fully covered by the aforesaid decisions. Respectfully following the same, we hold that the CIT(A) was not justified in charging interest under s. 139(8) in the present case which is hereby deleted. 20. In the result, the appeal is partly allowed.