TMI Blog2010 (11) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... ent by : Shri N. Quadir Hoseyn O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER : In these two appeals of the Revenue exactly identical issue relating to charging of interest under section 234B of the Income-tax Act, 1961 is involved. The appeal for assessment year 2000-03 arises out of the order of the CIT(Appeals) dated 16-12-2009 emanating from order passed under section 154 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entives as per the fifth proviso to section 80-HHC(3) which was introduced by an amendment brought in the year 2005 w.e.f. 1.4.1992. The CIT(A) has accepted the plea of the assessee that the provision in question was brought from 1-4-1992 which the assessee could not foresee at the time of filing the return of income and on the contrary there were several High Court and ITAT decisions supporting t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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