Commissioner vs The

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)

1. The appeal is ADMITTED for considering the following substantial question of law.

"[A] Whether the Appellate Tribunal is right in law and on facts in restoring the matter to the file of Assessing Officer for making necessary computation in respect of charging of interest levied u/s. 234D, with the observation that, amendment to Section-234D is not retrospective?"

2. Issue NOTICE to the respondent. Paper Book be supplied within THREE WEEKS, from today.

(V.

M. SAHAI, J.) (N.V.

ANJARIA, J.) Umesh/ Top