1998 (12) TMI 43

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..... >Income Tax
Judge(s)  : P. SHANMUGAM Judgment P. SHANMUGAM, J. Petitioner challenges the Constitutional validity of ss. 234A, 234B and 234C of the IT Act. The identical issue was raised be .....

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..... 96) 217 ITR 72 (Pat) : TC 43R.740 held that the provisions for levy of interest under ss. 234A. 234B and 234C are compensatory in character and are not unconstitutional. I am in full agreement with th .....

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