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Judgment
Issue notice.
Dasti service, in addition, is permitted.
Department is directed to submit, after two weeks, complete list of connected matters.
In this case, an important question of law arises whether Minimum Alternate Tax [MAT] credit should be given effect to u/s 115JA of the income tax Act, 1961, before charging interest or after charging interest under Sections 234B and 234C of the income tax Act, 1961?
Registry is directed to incorporate our order in the Weekly List/Advance List, on the Notice Boards as also on the Website informing the advocates and Assessees that the matters concerning interpretation and applicability of Sections 115JA, 234B and 234C of the income tax Act, 1961 will come up for final hearing on 10-3-2010.
Since all connected matters require to be clubbed, the concerned Advocates-on-Record may file an appropriate precipe (sic) and on filing of such precipe (sic), the matters will be listed on 10-3-2010. Please note that the matters will not be adjourned on the ground that some matters are left out.