TMI Blog2002 (7) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... be raised constitute substantial questions of law and really call for at any rate consideration on the merits and decision by the High Court - appeal is, therefore, allowed, the order of the High Court is set aside - - - - - Dated:- 19-7-2002 - Judge(s) : DORAISWAMY RAJU. and SHIVARAJ V. PATIL. ORDER Leave granted. This appeal has been filed against the order of a Division Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of raw materials? (iii) Whether the Appellate Tribunal is right in law and on facts in directing the Assessing Officer not to charge interest under sections 234B and 234C of the Act?" Heard Mr. Rajiv Tyagi, learned counsel for the appellant, and Mr. S. Ganesh, learned senior counsel for the respondent. After considering the arguments and taking into account some of the decisions relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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