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2009 (10) TMI 420 - GAUHATI HIGH COURTAdvance Tax-Interest- The Assessing Officer determined the total income of the assessee for the year in question at Rs.25,24,155. No specific order levying interest was recorded by the Assessing Officer. However, in the computation sheet (Form No. ITNS 150) annexed to the assessment order interest under sections 234B and 234C of the Act was computed while determining the total sum payable by the assessee. Aggrieved by the levy of interest, the assessee filed an appeal before the learned Commissioner of Income-tax (Appeals) who by order deleted the interest charged under sections 234B and 234C of the Act. Against the aforesaid order of the first appellate authority the Revenue moved the learned Tribunal. The learned Tribunal by order dated July 20, 2006, upheld the order of the first appellate authority giving rise to the present second appeal under section 260A of the Act. Held that- interest shown in computation sheet annexed to the assessment order. Computation sheet is the integral part of the assessment order. Thus interest had to be paid.
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