BRIJ LAL vs. COMMNR. OF INCOME TAX, JALANDHAR
C.A. No.-000516-000527 - 2004Supreme Court21 Oct 2010
Section 139Section 142Section 143Section 144Section 148Section 154Section 234BSection 245D(1)Section 245D(4)Section 5
4) of section 245D, the
amount of tax on which interest was payable
under sub-section (1) or sub-section (3) of this
section has been increased or reduced, as the
case may be, the interest shall be increased or
reduced accordingly, and—
(i) in a case where the interest
is increased, the Assessing Officer shall serve
on the assessee
