TMI Blog2014 (9) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of the preparation of reply to be filed in response to the above mentioned C.M. filed by the assessee, it has come to light that the quantum addition in respect of which interest u/s 234B was charged has already been deleted and the matter of quantum addition has attained finality - the issue of charging of interest u/s 234B is consequential to the quantum addition, and not required to be fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 27.06.2013 of the Income Tax Appellate Tribunal, Chandigarh Bench (B), Chandigarh (for brevity, 'ITAT') passed in M.A.No.5/Chd/2013 in ITA Nos.535/Chd/2005 in the case of M/s State Bank of Patiala, the Mall, Patiala for the assessment year 1994-95. The revenue has proposed the following substantial questions of law:- (i)Whether in the facts and circumstances of the case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e communication No.CIT/PTA/Judl/2014-15/2240 dated 29.08.2014, which is taken on record. It reads as under:- In this connection, it is stated that during the course of the preparation of reply to be filed in response to the above mentioned C.M. filed by the assessee, it has come to light that the quantum addition in respect of which interest u/s 234B was charged has already been deleted and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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