Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1993 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (2) TMI 160 - ITAT PATNAExtract: .......In view of this matter I am of the opinion that once interest under section 217 has been charged no interest under section 139(8) can be charged for the concurrent period. The charging of interest under section 139(8) is, therefore, cancelled and the charging of interst under section 217 is confirmed. 9. In the result, the appeal is partly allowed.
|