JAWAHAR LAL AGARWAL,AGRA vs. I.T.O., WARD-4(2), AGRA
In the result, the appeal is allowed
ITA 336/AGR/2014[2005-06]Status: DisposedITAT Agra24 Nov 2017AY 2005-06
Bench: Shri A. D. Jain
Section 129Section 143Section 147Section 148Section 234ASection 50CSection 54BSection 54F
54B taking the provisions of section 50C of the I.T. Act not applying on it.
5. Because in any view, the ld. CIT (A) has erred in confirming the interest charged u/s 234A, 234B & 234C, which is wrong and illegal.”
2. The following additional ground has also been raised:
“7. Because in any view, the Assessment framed u/s 143/147
