1977 (4) TMI 85 - AT - Income Tax

Summary

The appeal was against the CIT's order directing the ITO to withdraw interest of Rs. 2,092 granted to the assessee under s. 214. The ITAT Pune held that the date of presentation of the cheque should be considered as the date of payment. The order of the CIT was canceled, and the appeal was allowed. (Case: Appellate Tribunal ITAT Pune, Citation: 1977 (4) TMI 85 - ITAT PUNE)