https://www.taxtmi.com/caselaws?id=252451 The court allowed the appellant's application to condone a 24-day delay in re-filing the appeal. The revenue's challenge against rectification orders was based on various issues including interest under Section 234B. The court ruled against the revenue, noting that the explanation to Section 132B was not retrospective. As the issue was not framed as a substantial question of law and had been previously decided against the revenue, the appeal was dismissed. en-us Mon, 29 Sep 2014 00:00:00 +0530 Mon, 04 May 2015 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252451 The court allowed the appellant's application to condone a 24-day delay in re-filing the appeal. The revenue's challenge against rectification orders was based on various issues including interest under Section 234B. The court ruled against the revenue, noting that the explanation to Section 132B was not retrospective. As the issue was not framed as a substantial question of law and had been previously decided against the revenue, the appeal was dismissed. Case-Laws Income Tax Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252451