2008 (9) TMI 150

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.... B.V. Balaram Das, Advocates, with him) for the appellants. M.S. Syali, Senior Advocate (Ravi Varma, Ms. Surbhi Sharma, Ms. Sheena Piplani, Ms. Mallika Poswal, Aseem Mohap, M.A. Chinnasamy, Advocates, with him) for the respondent. JUDGMENT C.A. No. 448 of 2003: 1. This appeal has been preferred against the order of the High Court of Delhi in C.W.P.No.1745 of 1999 passed on 21st Decembe....

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....to delete interest charged under Section 234A of the Act. The Administrative Commissioner, vide order dated 09th March 1999, upheld the action of the assessing authority and dismissed the revision petition. 3. The assessees, being further aggrieved, filed writ petition in the High Court of Delhi which has been disposed of by the impugned order. The High Court, while accepting the writ petition ....

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..... Since the tax due had already been paid which was not less than the tax payable on the returned income which was accepted, the question of levy of interest does not arise. Thus, we find no merit in this appeal and the same is dismissed. C.A.No.3125 of 2006: 7. The order of the High Court which is under challenge in C.A.No.448 of 2003 is reported in Dr. Prannoy Roy v. CIT [2002] 254 ITR 755....