Section 234B / 234C interest on income arising from retrospective operation of any statute, decision etc.

Pr. CIT Vs M/s. Haldia Petrochemicals Ltd. (Calcutta High Court)  As very short points are involved, with the consent of learned counsel for the parties, we propose to deal with the application and the appeal together. As far as the question of law raised in paragraph 7(c) of the petition is concerned, Mr. Khaitan submits and in our view correctly that the point has been decided by the tribunal in favour of the revenue, against which the assessee is proposing to file a section 260A appeal. So there is no way the revenue should be aggrieved by this part of the impugned order of the Tribunal. T...