2002 (8) TMI 862

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..... ected against the order dt. 28th May, 2001, passed by the Income-tax Appellate Tribunal, Delhi Bench 'A', Delhi (for short the 'Tribunal'), in ITA No. 4015/Del/99, pertaining to the asst. yr. 1996-97. By the impugned order the Tribunal has deleted the interest levied under s. 234B of the Act, on the ground that before levying the said interest, there was no application of mind o .....

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..... no order for charging of interest under s. 234B of the Act in the assessment order. It may also be noted that a Full Bench of the Patna High Court in Smt. Tej Kumari Ors. vs. CIT (2000) 164 CTR (Pat)(FB) 201: (2001) 247 ITR 210(Pat)(FB), relying on decisions of the apex Court in Ranchi Club (supra) has reiterated the aforesaid view expressed in Uday Mistanna Bhandar case (supra). It has been .....

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