Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (5) TMI 385 - HC - Income TaxInterest- The assessee challenged the levy of interest under section 234A, 234B, and 234C on the ground that there was no specific direction was given indicating that the interest was being charged under section 234A, 234B, 234C of the Act. The order merely directed, “Charge interest as per law”. Held that- the assessment order specified all the provisions of law, under which the interest to be charged from the assessee. Moreover the order was passed in consequence of the order passed by the Tribunal. The order also revealed that the interest was being charged under section 234A, 234B, 234C of the act and also the amount of interest to be charged. The order was valid.
|