2009 (4) TMI 88

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....elivered by K. RAVIRAJA PANDIAN, J. - The appeal at the instance of the revenue is filed against the order of the Income Tax Appellate Tribunal, Chennai 'D' Bench, Chennai, dated 15.02.2005 passed in ITA No.4 (Mds.)/2002 relating to the assessment year 1998-99. 2.  The assessment of the assessee company was completed under Section 143 (3) of the Income Tax Act on 22.02.1999 on a total i....

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....its own decision, confirmed the order of the Commissioner of Tax (Appeals). The correctness of the same is put in issue in this appeal by formulating the following question of law:- " Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that for purposes of computation of interest under Section 234B and 234C, tax credit under Section ....