Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2001 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (12) TMI 201 - AT - Income TaxExtract: .......essee could not be deemed to be an assessee in default under section 201(1). Consequently, no interest under section 201(1A) could be charged. Accordingly, both the orders of CIT (A) are set aside and the demand of tax under section 201(1) and interest levied under section 201(1A) are hereby deleted. 16. In the result, both the appeals are allowed.
|