Charging of interest under sections 234A, 234B and 234C of the Income Tax Act

Last updated: 18 October 2021
Quick Summary
This Income Tax Appellate Tribunal case involved an appeal by Special Jewellery Co. Ltd. concerning the assessment year 2007-08. The assessee's appeal was dismissed ex parte by the CIT(A) without addressing the merits of the case. The Tribunal found that the CIT(A) failed to follow the legal mandate to state points of dispute and provide reasons for their conclusion, thus allowing the assessee's appeal for statistical purposes.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee is directed against the order dated 09.08.2019 of the Commissioner of Income Tax (Appeals)-XXV, New Delhi relating to Assessment Year 2007-08.

Citation :
ITA No.8316/Del/2019

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