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2003 (12) TMI 285 - ITAT DELHI-C
Extract:
.......udicated this ground. Otherwise also, since we have quashed the assessment, the question of levy of interest under sections 139(8) and 215/217 does not arise. This ground is allowed accordingly. 6. Ground No. 3is general in nature and requires no specific adjudication. 7. In the result, all the three appeals preferred by the assessee stand allowed.