M/S MAHESH INVESTMENTS vs. THE ASST. COMMISSIONER OF INCOME-TAX
In the result, we do not find any merit in this
ITA/254/2014HC Karnataka06 Oct 2020
Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
Section 234Section 234ASection 234A(1)Section 260Section 260A
u/s 234 A, B & C can be levied as
if such an order is a regular assessment
which alone attracts such levy of interest.
2. Facts leading to filing of the appeal briefly
stated are that assessee on 13.09.1994 filed its return
3
of income as a registered firm for the Assessment Year
1992-93. The Assessing Officer