1998 (12) TMI 43

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....br>Dated:- 2-12-1998<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : P. SHANMUGAM Judgment P. SHANMUGAM, J. Petitioner challenges the Constitutional validity of ss. 234A, 234B and 234C of the IT A....

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....& Ors. (1996) 131 CTR (Pat) 368 : (1996) 217 ITR 72 (Pat) : TC 43R.740 held that the provisions for levy of interest under ss. 234A. 234B and 234C are compensatory in character and are not unconstitut....