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
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M/s.Appollo Tyres Limited.
6.2 Moreover, section 234B(3) specifically states about order of reassessment or re-computation u/s 147 of the Income-tax
Act and states that interest u/s 234B had to be computed upto the date of reassessment / re-computation, whereas section 234B(4) is concerning levy of interest while giving effect of appellate order, rectification order, revisionary
