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2001 (6) TMI 173 - AT - Income Tax
Extract:
.......stified in not allowing the claim of the assessee and the ground of the assessee fails. 51. Ground No. 3 relates to charging of interest under section 234 of the Act. The Assessing, Officer is directed to give consequential relief to the assessee while giving effect to the appellate order. 52. The result is that assessee s appeal is partly allowed.