In the result, both the appeals of the assessee are dismissed
Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12
234D of the Act, are recorded in the body of the assessment order leading to the eventual quantification of the amount payable at Rs.15,16,830/-. This is the same amount that has been recorded in the corresponding Notice of Demand dated March 12, 2013, issued to the appellant by the Assessing Officer vide his office Memo No. AJMPP9568K/W-1/Sil/1879. Hence