2009 (1) TMI 90

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..... its, impugned order is quashed and set aside and restored to file of the Tribunal - 696 of 2008 - - - Dated:- 13-1-2009 - D. A. MEHTA and SMT. ABHILASHA KUMARI, JJ. Mrs. Mauna M. Bhatt for appellant. Mr. Nilesh R. Koyani for Mr. Manish J. Shah for the respondent. ORDER D. A. MEHTA J.- Appellant-revenue has proposed the following two questions : "(1) Whether, on the facts and .....

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..... 3. Learned Advocate for the respondent-assessee accepts the position that the issue stands concluded by the aforesaid order. In the said order, it has been held as under: "3. It is apparent that whether interest can be charged under Section 234B and 234C of the Act in proceedings under Section 154 of the Act after withdrawing the amount of credit of MAT given originally would be the fundame .....

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..... 4. Without expressing any opinion on merits of the controversy, as to whether provisions of Section 154 of the Act can be invoked for withdrawing credit of MAT originally granted, or whether interest under Sections 234B and 234C of the Act can be charged after giving credit for MAT payment, the impugned order dated 17-4-2007 is quashed and set aside and ITA 694/Ahd/2007 is restored to file of th .....

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