2024 (4) TMI 1266

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..... ent : Sh. Kanv Bali, Sr. DR ORDER PER N.K BILLAIYA, AM : This miscellaneous application by the assessee is directed towards the ITA No.4104/Del/2018 r.w. miscellaneous application 259/Del/2020 pertaining to A.Y.2014-15. 2. The only contention of the assessee is that while allowing the miscellaneous application filed by the assessee for ITA No.4104/Del/2018. The Tribunal again fell into a ty .....

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..... "Therefore, interest on saving bank account and fixed deposit should be taxed under the head profit and gains of business or profession" 7. Accordingly the error has rectified. 8. In the result, the miscellaneous application filed by the assessee is allowed. 9. Before closing we would like to clear that this exceptional circumstances would not be cited as a precedence in any other case. 9. .....

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