2011 (9) TMI 228

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....ts that the authorities below were informed about provisional assessment for certain legal reasons exists in respect of impugned period. The Asst. Commissioner finalized the assessment for the year 2006-07 on 14.12.2007. Prior to such finalization the appellant had discharged its entire liability without any interest payable. They are governed by the decision of Hon'ble Bombay High Court in the ca....

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.... order does not indicate the date on which application for provisional assessment was made to the authorities. The reason for provisional assessment is also not recorded by the appellate authority. When claim of the appellant is that they have discharged their liability prior to finalization of assessment on 14.12.2007 there may not arise interest liability. But the matter calls for determination ....