Case Law Details
Case Name : ACIT Vs Sh. Akhil Jain (ITAT Delhi)
Related Assessment Year : 1996-97 to 2002-03
Courts :
All ITAT ITAT Delhi
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Brief Facts:
1. Search was carried out in assesse’s premises by the Income Tax Authorities. The assessee approached the settlement commission and it passed an order u/s 245D(4) read with section 158BC of the Income Tax Act, 1961 for the block period 1996-97 to 2002-03.
2. Accordingly, the A.O. determined income and raised demand, which was duly paid by the assessee. Subsequently, a noticeu/s 154 was issued to the assessee proposing to charge interest u/s 234B of the Act.
3. The assessee submitted that there was no mistake apparent from record and interest u/s 234B was not leviable by t...
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Sir,
whether this judgement applicable for the assessments completed u/s 153A rws 143(3)?