2002 (2) TMI 344 - AT - Income Tax

Extract:
.......the learned CIT (Appeals) upholding the action of the Assessing Officer in levying interest under section 234C with reference to the tax due on the income declared by the assessee in the revised return. The same is, therefore, upheld on this issue. 33. In the result, all these appeals preferred by the assessee are partly allowed as indicated above.