In the result ITA number 5584/Del/2013 filed by the assessee for assessment year
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
234D of the act of ₹ 2,168,838. The parties submitted that levy and computation of interest under these sections are consequential hence; these grounds of appeal are dismissed. 40. In the result, appeal of the assessee for assessment year 2007 – 08 in ITA number 5583/Del/2013 is dismissed. Assessment year 2008 – 09 41. ITA number 462/Del/2012 is filed