Bench: S/Shri Chandra Poojari, Am & George George K., Jm
Sections 234A, 2348 and 234C is mandatory in nature. In view of the fact that the appellate authorities have considered the matter based on "the judgment of the Supreme Court, this issue is also answered against the appellant". 11. Here again, both the parties agreed that this issue is covered against the assessee and in favour of the Revenue