COMMISSIONER OF INCOME TAX vs. NIKHIL MEHRA
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2005 CM No.15910/2005 Heard. The delay in refiling is condoned and CM No.15910/2005 is disposed of. ITA 1106/2005 Admit.
The following two substantial questions of law is formulated for determination:- ?(i) Whether the ITAT was correct in law in deleting the interest levied upon the assessee on the ground that the order of assessment did not specifically mention the provisions under which the same was charged? . (ii) In case answer to question No.1 above is in the affirmative whether mentioning of the provisions under which interest was being charged in ITNS-150 was a sufficient compliance with the requirement of law?? .
Paper books shall be filed by the Revenue within three months in accordance with the High Court Rules.
Post for hearing at its turn. . . T.S. THAKUR, J . . . B.N.CHATURVEDI, J NOVEMBER 21, 2005 ga .