M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN
In the result, appeal of the assessee is partly allowed
ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80
234A by holding that the\nAppellant has not pressed for this ground of appeal, and in not\nappreciating the written submissions filed by the Appellant.\nThat on the facts and circumstances of the case and in law, the levy of\ninterest under section 234B and 234C of the Act is erroneous and\ndeserves to be deleted.\nThe above grounds
