SMT. SARAJ DEVI BAWRI ,DIMAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - DIMAPUR , DIMAPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

reassessment notice, return was filed in this respect and taxes were paid. The AO while completing the assessment u/s. 143(3)/147 of the Act has accepted the returned income. However, interest u/s. 234B at Rs.18,58,833/- and u/s. 234C at Rs.1,35,913/- have been levied. Aggrieved, assessee preferred an appeal before the Ld. CIT(A) who dismissed