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2005 (5) TMI 557 - ITAT DELHI
Extract:
.......gly, ground Nos. 2, 3 and 4 of the assessee are disposed of. 22. Ground No. 5 taken by the assessee is with regard to charging interest under section 234B of the Act which, in our view, is consequential in nature. 23. In the result, the appeals of the revenue are treated as dismissed and those of the assessee are treated as partly allowed as above.