In the result, the assessee’s appeals are allowed for statistical purposes
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
140A towards the interest chargeable under this section. (3) Where the return of income for any assessment year, required by a notice under section 148 or section 153A issued after the determination of income under sub- section (1) of section 143 or after the completion of an assessment under sub-section (3) of section 143 or section 144 or section