THE DCIT, COCHIN vs. M/S APPOLLO TYRES LTD, COCHIN

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

section 234B(3) states about levy of ITA No.53/Coch/2017. 12 M/s.Appollo Tyres Limited. interest from the date of determination of total income u/s 143(1) of the Act up to the date of reassessment or re- computation u/s 147 of the Act. The learned AR relied on the order of the Tribunal in the case of MBG Commodities