Interest u/s. 234B and u/s. 234C can be computed only up to the date of regular assessment and not up to the date on which rectification order under section 154 came to be passed

CIT and Anr v Shetron Limited

High Court of Karnataka

ITA No.79/2006

Decided on: 22 November 2010

Judgment

Heard the learned counsel for the revenue and so also the learned counsel for the respondent/assessee.

2. We are concerned with the assessment year 1992-93. For this assessment year, the respondent/assessee had file

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