2009 (2) TMI 83

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..... d/chargeable u/s 234A & 234B, as also the set-off to which the petitioner is entitled - respondent authority is directed to recompute and recalculate the tax and interest in accordance with law - 6585 of 1999 - - - Dated:- 11-2-2009 - D. A. MEHTA and S. R. BRAHMBHATT, JJ. Mr. J.P. Shah for the Petitioner. Mrs. Mauna M. Bhatt for the Respondent. JUDGMENT JUSTICE D.A.MEHTA - Th .....

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..... ioner is entitled of the payment against tax and interest. 3. In the aforesaid set of facts and circumstances, it would be appropriate to ask the respondent authority to undertake the correct calculation of tax and interest, including entitlement to set-off. Accordingly, without entering into merits of the controversy between the parties, the matter is restored to the file of the respondent au .....

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