COMMISSIONER OF INCOME TAX vs. M/S UPAAN RESORTS P.LTD.
No AI summary yet for this case.
IN THE HIGH COURT OF DELHI AT NEW DELHI . 22.11.2004 .
Present: Ms.Prem Lata Bansal with Mr.Ajay Jha for the appellant. . +ITA No.652/2004 .
Admit.
The following substantial question of law arises for our consideration:- ‘‘Whether the Tribunal was right in holding that the Assessing Officer could not have charged interest under Section 234B and 234C of the Income Tax Act, 1961 while processing the return under Section 143(1)(a) of the aforesaid Act as it was a debatable i sue?’‘ The paper books be filed by the appellant within a period of three months as per rules. To be listed along with ITA No.575/2004 and a corresponding entry be also made in that appeal. . CHIEF JUSTICE . .
November 22, 2004 BADAR DURREZ AHMED, J. as .