Court : Income Tax Appellate Tribunal ITAT Nagpur
Reported in : (2006)100TTJ(Nag.)851
1. The assessee is in appeal agitating the action of the learned CIT(A) on the following grounds : That on the facts and in the circumstances of the present case having regard to the provisions of Interest-tax Act, 1974 : 1. The orders of the AO and GIT(A) are erroneous, bad in law, arbitrary, unjust, invalid, non-speaking and against the provisions of the Interest-tax Act, 1974 and quantum order and order under Section 17 should be cancelled/quashed. 2. The learned AO has erred in making an order under Section 17 of the Interest-tax Act, 1974 for the asst. yr. 1998-99 and the learned CIT(A) has erred in maintaining the said order. That both the lower authorities ignored the detailed submissions available on record and as also filed in respective proceedings. 4. That apart, learned AO and CIT(A) failed to take notice of the fact that there was no application of the Interest-tax Act and the validity of the original assessment was disputed in appeal and hence order under Section 17 was ...
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