OM PRAKASH JAKHOTIA,TELANGNA vs. ACIT, CC-26, NEW DELHI

The appeals of the assessee are allowed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

234A of the Act till the date of completion of the assessment whereas in assessment under section 143(3), the terminal date of calculating interest is the date of filing of return. Under section 246A of the Act, separate appeal is provided for the assessment made under section 144 of the Act. In the case