Bench: DR. S. SEETHALAKSHMI (Judicial Member)
234D of the Act. The appellant totally denies its liability of charging of any such interest. The interest, so 3 Ahluwalia Erectors & Febricators Pvt. Ltd., vs. ACIT charged, being contrary to the provisions of law and facts, kindly be deleted in full. 8. The appellant prays your honor to add, amend or alter any of the grounds of the appeal