2011 (5) TMI 1093

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....arsh Kumar Goel, This appeal has been preferred by the assessee under section 260A of the Income Tax Act, 1961 ('the Act') against the order passed by the Income Tax Appellate Tribunal, Amritsar Bench Amritsar dated 21.10.2009 in ITA No.156/Asr/2009, claiming following substantial questions of law:- "A) Whether on the true and correct interpretation of section 234B the levy of interest is man....