THE KERALA MINERALS AND METALS LTD.,KOLLAM vs. THE DICT, KOLLAM
In the result, the assessee’s appeal is dismissed
ITA 96/COCH/2022[2005-06]Status: DisposedITAT Cochin28 Mar 2024AY 2005-06
Bench: Shri Sanjay Arora & Shri Manomohan Dasthe Kerala Minerals & Metals Ltd. Dy. Commissioner Of Income Tax Sankaramangalam Circle - 1, Kollam Chavara, Kollam 691001 Vs. [Pan:Aaact8118R] (Appellant) (Respondent)
For Appellant: Shri Rajeev R., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 154Section 244A
245D, the amount on which interest was payable under sub- section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case where the interest is reduced, the Assessing Officer shall serve on the assessee a notice of demand in the prescribed form specifying the amount
