2022 (11) TMI 1179

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..... d. ASG, Mr. Akshay Amritanshu, Adv., Mr. H. Raghvendra, Adv., Mr. Digvijay Dam, Adv. Mr. Prashant Singh, Adv., Mr. Raj Bahadur Yadav, AOR And Mr. Samyak Jain, Adv. For the Respondent(s) : Mr. Nishit Agrawal, AOR, Mr. Ashwani Garg, Adv., Ms. Kanishka Mittal, Adv. ORDER We have heard Shri N. Venkataraman, learned ASG appearing on behalf of the Revenue and Shri Nishit Agrawal, learned counsel app .....

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..... -convertible debentures and fixed deposit of the value less than Rs. 5,000/-, there is no question of charging any interest. However, at the same time the issue whether the levy of the interest was time barred considering Section 201(1) / 201(1)(a) of the Income Tax Act, 1961 has not been dealt with and considered in High Court, we keep the question of law on the aforesaid open. With the above ob .....

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