Interest u/s. 234D of the Income Tax Act
Court :
ITAT Kolkata
Brief :
Both these appeals are filed by the assessee directed against the Common order of the Learned Commissioner of Income Tax (Appeals)-20, Kolkata [hereinafter the “CIT(A)”], passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), dated 06.06.2019 for the Assessment Years 2005-06 & 2006-07. As the issues arising in both these appeals are common and as the facts are identical, for the sake of convenience, they are heard together and disposed off by way of this common order.
Citation :
ITA 1938/KOL/2019
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