234C & 234D of the Act and as also in withdrawing interest u/s 244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full.’’ 3 ITA 64/JODH/2018 SMT LEELA DEVI SANKHLECHA VS ITO, WARD