2008 (4) TMI 214

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..... t in those two cases interest was charged u/s 234B - Since the provisions of Sections 215/217 and 234B are pari materia, therefore authoritative pronouncements of this Court in those apeals are applicable to this case - 556 of 2007 - - - Dated:- 28-4-2008 - SATISH KUMAR MITTAL and RAKESH KUMAR GARG JJ. Mr. Yogesh Putney, Advocate, for the appellant-revenue. JUDGMENT The judgment of .....

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..... f 2006 and 367 of 2005), filed by the revenue, which were pertaining to the assessment years 1989-90 and 1993-94. Learned counsel further very fairly points out that though in those cases, the identical question of law was raised by the revenue, but the interest was charged under Section 234B of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), because the said provision was inserte .....

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