2005 (8) TMI 31

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..... ended that the appeal should have been admitted-appeal is allowed and the matter remanded back to the High Court after admitting the appeal for the assessment year 1991-92 - - - - - Dated:- 9-8-2005 - Judge(s) : MRS. RUMA PAL. and DR. A. R. LAKSHMANAN. ORDER The grievance of the appellant is that the High Court, while admitting the appeal in respect of two assessment years under sect .....

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..... in Ranchi Club [1996] 217 ITR 72 (Patna) did not lay down that interest could not be charged unless the assessment order mentioned the specific section as held by the Tribunal. Therefore, what was affirmed by this court was not the requirement to charge interest under a specific section. We are unable to uphold this submission, having regard to the clear language of the decision of the Patna High .....

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