TMI Blog2002 (8) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... g of interest under sections 234A and 234B of the Act. - In view of the aforenoted authoritative pronouncements, no question of law, much less a substantial question of law arises from the order of the Tribunal. - - - - - 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 Income-tax Act, 1961 (for short "the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order in the assessment order for levying interest. This view has been upheld by the apex court in 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, there is no direction in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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