High Court Delhi: Appeal allowed for assessment year 1990-91. Interest deletion under section 234B upheld for year 1991-92.

The High Court of Delhi allowed the appeal by the Revenue for assessment year 1990-91, directing the appellant to file necessary documents. For assessment year 1991-92, the Court upheld the deletion of interest under section 234B based on a specific order requirement.

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The High Court of Delhi heard an appeal by the Revenue under section 260A of the Income-tax Act, 1961 regarding interest under section 234B for assessment years 1990-91 and 1991-92. The Tribunal deleted interest for 1990-91 due to the assessee's belief, but for 1991-92, interest was deleted based on a specific order requirement. The Court framed a question of law for 1990-91 and directed the appellant to file necessary documents for further proceedings.

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