2013 (2) TMI 204

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....ONGA, SENIOR DR   ORDER   PER B.C. MEENA, ACCOUNTANT MEMBER: This appeal filed by the assessee arises out of the order of the CIT (Appeals), Ghaziabad dated 01.02.2011 for the Assessment Year 2005-06. The grounds of appeal taken by the assessee read as under:- "1. That the Ld. Lower authorities erred in charging the interest u/s 201/201(1A) of the I.T. Act, 1961, of Rs.11,....

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....is covered by Entry No.39 where any Corporation established by a Central, State or Provincial Act is a notified institution where the provisions of section 194(1) are not applicable. He has filed a copy of the list where Entry No.39 states about any Corporation established by a Central, State or Provincial Act. He also submitted a copy of Uttar Pradesh Urban Planning and Development Act, 1993 w....