ACIT, CIRCLE- 25(1), NEW DELHI vs. TATA POWER DELHI DISTRIBUTION LTD. (FORMELY KNOWN AS NORTH DELHI POWER LTD.), NEW DELHI
In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed
ITA 4454/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Oct 2023AY 2012-13
Bench: Shri Kul Bharat & Shri M. Balaganesh
For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR
Section 115JSection 143(3)Section 801A
deposited with the central government.
17. The ld AR also drew our attention to section 47 of Electricity
Act, 2003 more especially to section 47(4) thereon, wherein, it was mandated to pay interest on additional security deposit to the consumers. For the sake of convenience, the relevant section 47