1973 (3) TMI 7

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....ions)<br>Dated:- 6-3-1973<br>Civil Appeal No 1578 of 1970. - -<br>Income Tax<br>K. S. HEGDE, P. JAGANMOHAN REDDY AND H. R. KHANNA JJ. JUDGMENT HEGDE J.-- The only question that arises for dec....

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....7) of the Indian Income-tax Act, 1922. Under the new Act, there is no provision for payment of interest unless the same comes within the scope of section 243 of that Act. It is not the case of the ass....