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TMI Blog2010 (3) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... n which there may conceivably be two opinions, or where the issue is debatable, cannot form part of proceedings under section 154 of the Act. In the facts of the present case, the order made by the AO on September 11, 2003, itself indicates that the issue requires debate and deliberation. Hence, the same cannot be termed to be a mistake apparent on record so as to levy interest under sections 234B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch 23, 2010." 2. Heard learned counsel appearing for the parties. 3. Admit. The following substantial question of law arises for determination from the order dated April 10, 2008, made by the Income-tax Appellate Tribunal, D-Bench, Ahmedabad : "Whether, on the facts and in the circumstances of the case, it was permissible to charge interest under sections 234B and 234C of the Income-tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has placed reliance on various orders of the Tribunal referred to in paragraph 6 of the order impugned. Learned counsel appearing for the appellant submitted that the Tribunal has wrongly placed reliance on orders in the case of Asst. CIT v. Gujarat Heavy Chemicals Ltd. because the controversy and the facts therein were different. As against that, the learned advocate appearing for the respondent- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record and not something which can be established by a long drawn out process of reasoning as to the true scope of the provisions in question. 6. In the facts of the present case, the order made by the Assessing Officer on September 11, 2003, itself indicates that the issue requires debate and deliberation. Hence, the same cannot be termed to be a mistake apparent on record so as to levy inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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