Bench: V.V.S.RAO,RAMESH RANGANATHAN
132B ibid”. 3.2 Appeal No. 216/2010 admitted on 1.10.2010 & Appeal No.229/2010 admitted on 22.10.2010 Appeal No.230/2010 admitted on 29.9.2010. “1. Whether the Tribunal was justified in not charging interest under Section 234B and 234C of the Act ignoring the judgment of Hon’ble Supreme Court in the case of Anjum H Ghanshwala – 252 ITR(1), wherein it has been held