2024 (7) TMI 911

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....Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. S. Ramanan For the Respondent : Mr. C. Harsha Raj, AGP (T) ORDER An order dated 31.12.2023 in respect of assessment period 2017- 2018 is assailed only in so far as imposition of interest is concerned. Upon receipt of show cause notice dated 20.09.2023, the petitioner submitted reply dated 27.11.2023. The impugned order was issue....

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.... hearing to the petitioner. He also submits that there is no discretion with regard to interest liability. 4. The impugned order records that the tax payer paid the tax amount, but did so belatedly. Therefore, the only aspect that remains to be considered is with regard to interest. The contention of learned counsel for the petitioner is that taxes were paid with a delay of 700 days and not 208....