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KERALA CHEMICALS AND PROTEINS LTD. versus COMMISSIONER OF


There is a duty to consider the appellate tribunal jurisdiction of the powers, although the SC failed to bring it to the notice of the tribunal SC that it was entitled to interest under the section 214 (1A) tribunal, in which this interest was only the first assessment. The request for completion is up to the request. Before the tribunal and claiming that it did not specifically refer to section 214 (IA) of section 214, the interest tribunal rejected the request, saying that section 214 (1A). No reference is made, the revenue is present at the hearing, in the book of the Constitution when the question before the Tribunal before the Tribunal is subsection (1A) of the Indian Income Tax Act, 1961, section 214 (1), (1A). Including all the provisions of 5 214.

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