In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
disallowance made is not at all called for and the same may be deleted. Alternatively the addition made at Rs.l,31,400/- is very high and excessive. 7. That no interest should have been charged u/s 234B of the IT Act, 1961 at Rs.64,425/-. No reasonable and proper opportunity of being heard was allowed before charging interest. As such