2019 (11) TMI 1673

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....nt by : Shri Uodol Raj Singh, DR ORDER MAHAVIR SINGH, J. By way of these three Misc. Applications, the assessee requested that ground No. 5 in AYs 2012-13 and 2013-14, ground No. 6 in AY 2014- 15 relating to charging of interest under section 234B of the Act is not adjudicated. The relevant grounds in AYs 2012-13 to 2014-15 are as under: - "2012-13 Ground No.5-Interest under section 234B ....