Levy of interest under Section 234B, 234C and 220(2) - assessee contested against imposition of interest...

Levy of interest under Section 234B, 234C and 220(2) - assessee contested against imposition of interest as 30 days time had not expired - appellant cannot take benefit of the time spent in the litigation because for the said period the department could not utilise the amount of tax. - HC .....

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