1981 (10) TMI 75

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chander, Accountant Member - This appeal by the assessee is directed against the order of the Commissioner (Appeals) dated 11th February, 1980 relating to the assessment year 1976-77. 2. The only .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for this year the ITO, after consultation with his IAC, disallowed interest at 12 per cent on the amount of Rs. 51,034 amounting to Rs. 6,120. This has been confirmed by the Commissioner (Appeals). We .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X