2002 (8) TMI 6

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..... the present case there is no direction in the assessment order for charging of interest under sections 234A and 234B – Thus, no question of law, much less a substantial question of law arises from the order of the Tribunal. - appeal dismissed - - - - - Dated:- 21-8-2002 - Judge(s) : D. K. JAIN., MS. SHARDA AGGARWAL. JUDGMENT This is an appeal by the Revenue under section 260A of the Incom .....

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..... e issued only when there is order in the assessment order levying interest. This view has been upheld by the apex court in CIT v. Ranchi Club Ltd. [2001] 247 ITR 209. It is pertinent to note that a Full Bench of the Patna High Court in Smt. Tej Kumari v. CIT [2001] 247 ITR 210 has again reiterated the view taken by the Division Benches in the aforenoted cases. Admittedly, in the present case the .....

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