2015 (12) TMI 1896

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..... same has also been considered in earlier assessment years - Being aggrieved thereof, the instant appeal has been preferred. HELD THAT:- We have gone through the orders passed by the authorities below as well as the ITAT and we are of the opinion that no substantial question of law arises out of the judgment rendered by the Income Tax Appellate Tribunal. Thus, the appeal is hereby failed and .....

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..... 3. The Income Tax Appellate Tribunal decided the issues in favour of the assessee which relates to levy of interest under Section 234(A) as the same has also been considered in earlier assessment years. 4. Being aggrieved thereof, the instant appeal has been preferred. We have gone through the orders passed by the authorities below as well as the ITAT and we are of the opinion that no substanti .....

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