2011 (2) TMI 867

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant.   AJAY KUMAR MITTAL, J.   1. Since the Registry has not been able to send the files on account of fire in the Court premises, learned counsel for the appellant has furnished paper books which are taken on record. We proceed to decide the matter after hearing learned counsel for the revenue.   2. This order shall dispose of ITA Nos. 290 of 2006 and 59 of 2007 as accord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt?   (ii) Whether, on the facts and in the circumstances of the case, the Hon'ble ITAT was right in holding that although interest would be charged on year to year basis but it shall be done only when the dispute is finally settled by the Court?"   4. We have heard learned counsel for the appellant. 5. The point that arises for consideration in this appeal is whether the intere....