COMMISSIONER OF COMMERCIAL TAX Vs. GAUTAM PANDEY

JUDGEMENT

(1.) We have heard Shri R.K. Upadhyaya, Standing Counsel, Income Tax Department. Shri R.R. Agarwal appears for the Respondent-Assessee.

(2.) In this Income Tax Appeal, the following question of law has been raised:

(3.) We have gone through the order of Income Tax Appellate Tribunal dated 21.11.2005, and do not find that the Tribunal has decided the question of charging of mandatory interest as determined under Section 234-A, 234-B and 234-C of the Income Tax Act, 1961 to raise it in the grounds in appeal.