SRF LTD vs. COMMISSIONER OF INCOME TAX & ANR.
No AI summary yet for this case.
----------- 27.08.2002
Admit. The following question of law is framed for adjudication. "Whether having regard to the scheme of section 115J, the Tribunal was right in law in holding that interest under section 234B was chargeable even though the income was assessed by invoking the deeming provisions of section 115J of the Income Tax Act?"
The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessee itself or in case of any other assessee, which has been followed by the Tribunal.
The appeal be listed for hearing in the regular course.
D.K. JAIN, J
SHARDA AGGARWAL, J AUGUST 27, 2002 ps