2002 (8) TMI 74

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..... edly, in the present case, there is no direction in the assessment order for charging of interest under sections 234A and 234B of the Act. - In view of the aforenoted authoritative pronouncements, no question of law, much less a substantial question of law arises from the order of the Tribunal.
Judge(s) : D. K. JAIN., MS. SHARDA AGGARWAL. JUDGMENT This is an appeal by the Revenue under secti .....

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..... aiming interest can be issued only when there is an order in the assessment order for levying interest. This view has been upheld by the apex court in Ranchi Club Ltd. [2001] 247 ITR 209. It is pertinent to note that a Full Bench of the Patna High Court in Smt. Tej Kumari v. CIT [2001] 247 ITR 210 has again reiterated the view taken by the Division Benches in the aforenoted cases. Admittedly, in .....

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