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2003 (10) TMI 275 - ITAT DELHI-D
Extract:
.......arly distinguishable and does not support the assessee s case. 20. For the aforesaid reasons, we uphold the levy of interest for both the assessment years and dismiss the common grounds being ground 4 for asst. yr. 1997-98 and ground 3 for asst. yr. 1998-99. 21. In the result, the appeals of the assessee for both the assessment years are dismissed.