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2001 (6) TMI 175 - AT - Income Tax
Extract:
....... thus AO was justified in not allowing the claim of the assessee and the ground of the assessee fails. 52. Ground No. 3 relates to charging of interest under s. 234 of the Act. The AO is directed to give consequential relief to the assessee while giving effect to the appellate order. 53. The result is that assessee rsquo s appeal is partly allowed.