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2002 (8) TMI 268 - AT - Income Tax
Extract:
.......st under s. 234B was mandatory. Respectfully following the same, we hold that ground of appeal, though admissible, has to be held as consequential. The AO is directed to recalculate interest under the aforesaid section, if any, one the basis of income determined as per our order. 14. In the result, appeal directed by the assessee is partly allowed.