Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 328/(Asr)/2017 Assessment Year: 2008-09
sections 234A and 234B. Per the said order, the power stands delegated by the Board to the Chief Commissioner of Income Tax (CCIT). The appropriate procedure in the matter, therefore, is for the assessee to move the appropriate authority, seeking relief, which is thus in the administrative domain. We may at this stage also refer to the decision