2019 (6) TMI 311

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....R The only question of law urged by the Revenue in this appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter 'the Act‟) is with respect to the alleged interest payable by the assessee under Section 234B of the Act. At the outset, this Court notices that for another assessment year this Court had, following its previous order in ITA No.409-410/2018 in ITA 461/2018 (The Commi....