COMMISSIONER OF INCOME TAX Vs. PREMLATA JALANI

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THIS appeal is directed against the order of Tribunal, Jodhpur Bench, Jodhpur dt. 27th March, 2002. [reported as Smt. Premlata Jalani vs. Asstt. CIT (2002) 75 TTJ (Jd) 172--Ed.]

(3.) WE may notice here that no controversy arises before us in respect of variation made in computation of interest under s. 234B. Only issue survives with respect to addition on account of interest computation under s. 234C of the Act.