KARIM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The assessee is before the court Exts. P1, P3 and P4 are under challenge.

(2.) Ext. P1 is the order of the assessing authority giving effect to the order of the appellate authority. 'By Ext P3 order, the Commissioner has modified Ext P1 order and based on which Ext P4 consequential order has been passed.

(3.) The short question arising for consideration is this: Whether on the facts and in the circumstances of the case, the petitioner is entitled to get interest in terms of S.132B(4) as well as under S.244(1 A) of The Income Tax Act, for short, The Act