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of <h1>Appeal dismissed; interest under section 234B payable when advance tax unpaid even after reassessment under section 147</h1> <h3>NAHAR SPINNING MILLS LTD Versus COMMISSIONER OF INCOME TAX (CENTRAL)</h3> NAHAR SPINNING MILLS LTD Versus COMMISSIONER OF INCOME TAX (CENTRAL) - TMI At the outset counsel for the appellant 'does not want to press this Appeal.' In consequence, the court records that the Civil Appeal is 'dismissed as not pressed.' The dismissal follows the appellant's express decision not to prosecute the appeal; no adjudication on the merits was undertaken. The procedural effect is termination of the appeal without prejudice to such remedies as may be available under applicable procedural rules (for instance, revival or restoration if permitted), but the present order constitutes final disposition of the appeal in this court on the stated ground of non-prosecution.
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