2014 (4) TMI 279

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..... L), SRI.ABRAHAM JOSEPH MARKOS, SRI.ABRAHAM VARGHESE THARAKAN FOR THE RESPONDENT : SRI. JOSE JOSEPH, SC, Dr. Manjula Chellur C. J.- It is not in dispute that the appellant-assessee is a company engaged in hotel business in different units at Kumarakam, Cochin and Bangaram Islands. The assessment year in question is 1997-98. Before the Assessing Officer several deductions were claimed. The contro .....

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..... is pending consideration in civil appeal before the apex court. However, no interim order of any nature is granted, though it is admitted that the appeal is of the year 2010. Therefore, there is no irregularity or illegality so far as the Tribunal placing reliance on the earlier decision of this court. 3. Then coming to the levy of interest under section 234C, in the latest decision of the apex c .....

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