1996 (5) TMI 29

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..... ch, Jaipur, for the assessment years 1985-86 and 1986-87, in the case of the assessee, has referred the following question of law for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in directing to allow interest under section 214 on the excess amount of tax deducted at source under section 194C of t .....

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..... ngineering Co. [1995] 215 ITR 527, this reference is answered in favour of the Revenue and against the assessee and it is held that the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, was not legally justified in directing to allow interest under section 214 on the excess amount of tax deducted at source under section 194C of the Income-tax Act. A Copy of this judgment/order may be sent to t .....

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