2003 (3) TMI 653

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....al Member. - The above eight appeals have been preferred by revenue against eight separate orders of DCIT(A), Jodhpur each dated 20-10-1994 ITA No. 296/JP/95 pertains to assess Chhaganlal and is for assessment year 1990-91. 2. ITA No. 304/JP/95 pertains to assessee Deendayal and is for assessment year 1991-92. 3. ITA Nos. 305 and 306/JP/95 pertains to assessee Devender Kumar and are for asse....

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....) of section 143 does not restrict the application of section 234B to the date of processing of return under section 143(1)(a), but also covers clauses (b) and (c), as the same are also parts of section 143(1). He has contended that the amendment/rectification made under section 155 also forms part of the assessment or summary assessment and so that Assessing Officer had rightly charged interest u....

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.... income under section 143(1)(a). He has cited Gulraj Engg. Construction Co., In re [1995] 125 CTR 357 of I.T. Settlement Commission (Special Bench), contending that the Settlement Commission has in their aforesaid order relied on the judgment of the hon'ble jurisdictional High Court in the case of CIT v. Multi Metals Ltd. 88 CTT (Raj.) 1. He has contended that section 234 and 143(1)(a) speak about....