THE DCIT, COCHIN vs. M/S APPOLLO TYRES LTD, COCHIN
In the result, the appeal filed by the Revenue is allowed for statistical purposes
ITA 53/COCH/2017[1993-94]Status: DisposedITAT Cochin01 Jan 2018AY 1993-94
Bench: Shri George George K, Jm & Shri Manjunatha G, Am
For Appellant: Sri. A.Santhom Bose [CIT-DR]For Respondent: Sri. V.Sathyanarayanan, CA
Section 143Section 143(3)Section 147Section 234BSection 234B(1)Section 234B(3)Section 234B(4)Section 263
245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and
(i)
In a case where the interest is increased, the AO shall serve on the assessee a notice of demand in the prescribed form specifying
