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“interest under section 234B”

InterestSection 234BSection 234B1,475 judgments

The decision most relied on for interest under section 234B is Godrej & Boyce Mfg. Co. Ltd. v. DCIT (328 ITR 81), cited in 1,183 judgments on BharatTax.

Leading authorities on interest under section 234B

Godrej & Boyce Mfg. Co. Ltd. v. DCIT
328 ITR 81 · 2010 · High Court
1,183
citing judgments

Rule 8D, for computing disallowance under Section 14A for expenses related to exempt income, applies from Assessment Year 2008-09 onwards; for prior years, a reasonable disallowance must be made. The disallowance under Section 14A cannot exceed the actual exempt income earned.

CIT v. Anjum M.H. Ghaswala
252 ITR 1 · 2001 · Supreme Court
452
citing judgments

Levy of interest under sections 234A, 234B, and 234C of the Income Tax Act is mandatory. Tax statutes are to be interpreted strictly, allowing no room for purposive interpretation.

CIT v. EKL Appliances Ltd.
345 ITR 241 · 2012 · High Court
422
citing judgments

Transfer pricing adjustments for outstanding receivables are permissible only if the Tax Officer establishes, through analysis over a period, a pattern indicating an international transaction intended to benefit an associated enterprise. The Tax Officer cannot question purely business decisions like royalty payments or exceed jurisdiction by applying cost-benefit analysis to determine the arm's length price of services.

CIT v. Cotton Naturals (I) (P.) Ltd.
55 Taxmann.com 523 · 2015 · High Court
273
citing judgments

The interest rate for benchmarking foreign currency loans advanced to Associated Enterprises should be the market-determined rate applicable to the currency of the loan, such as LIBOR for US Dollar loans, rather than a domestic lending rate like the Indian PLR.

DIT v. GE Packaged Power Inc.
373 ITR 65 · 2015 · High Court
199
citing judgments

Interest under section 234B for default in payment of advance tax is not leviable when the entire income is subject to tax deduction at source under section 195, as no advance tax liability arises for the assessee in such circumstances.

Karanvir Singh Gossal v. CIT
349 ITR 692 · 2012 · Supreme Court
158
citing judgments

The Supreme Court's decision establishes principles or grounds for seeking a waiver of mandatory interest levied under Sections 234A, 234B, and 234C of the Income Tax Act, 1961.

DIT v. NGC Network Asia LLC
313 ITR 187 · 2009 · High Court
144
citing judgments

Where a duty is cast on the payer to deduct and pay tax at source under Section 195, the payee-assessee cannot be levied interest under Section 234B for failure to pay advance tax if the payer defaults on its TDS obligation. This principle may also extend to interest under Section 234C.

80P(2)(d) of the Act. In Kaliandas Udyag Bhavan Premises Co-op Society Ltd. v. ITO
94 Taxmann.com 15 · 2018 · ITAT
130
citing judgments

A co-operative society, even if it is a co-operative bank whose general deduction under Section 80P is restricted by Section 80P(4), can still claim a deduction under Section 80P(2)(d) for interest income derived from its investments held with another co-operative society, as it retains its identity as a co-operative society.

Judgments citing interest under section 234B

Einn Volant Aircraft Leasing Ireland 1 Limited, Ireland vs. ACIT Int. Tax. Circle 1(2)(2), New Delhi

In the result, appeal of the assessee is partly allowed

ITA 1493/DEL/2025[2022-2023]Status: DisposedITAT Delhi25 Jul 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1478/दिल्ली/2025(नि.व. 2022-23)

Section 143(2)Section 144C(1)

pressed. 25. In ground no 6 of appeal, the assessee has assailed charging of interest u/s. 234B of the Act. The charging of interest under section 234B of the Act is consequenital, hence, ground no. 6 of appeal is dismissed. 26. In ground no. 6.1 of appeal, the assessee

Celestial Aviation Trading 15 Limited, Ireland vs. ACIT Int Tax Circle 1(2)(1) New Delhi, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 1478/DEL/2025[2022-2023]Status: DisposedITAT Delhi25 Jul 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1478/दिल्ली/2025(नि.व. 2022-23)

Section 143(2)Section 144C(1)

pressed. 25. In ground no 6 of appeal, the assessee has assailed charging of interest u/s. 234B of the Act. The charging of interest under section 234B of the Act is consequenital, hence, ground no. 6 of appeal is dismissed. 26. In ground no. 6.1 of appeal, the assessee

Celestial Aviation Trading 38 Limited, Ireland vs. ACIT Int Tax Circle 1(2)(1) New Delhi, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 1477/DEL/2025[2022-2023]Status: DisposedITAT Delhi25 Jul 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1478/दिल्ली/2025(नि.व. 2022-23)

Section 143(2)Section 144C(1)

pressed. 25. In ground no 6 of appeal, the assessee has assailed charging of interest u/s. 234B of the Act. The charging of interest under section 234B of the Act is consequenital, hence, ground no. 6 of appeal is dismissed. 26. In ground no. 6.1 of appeal, the assessee

Celestial Aviation Trading 32 Limited, Ireland vs. ACIT Int. Tax. Circle 1(2)(1) New Delhi, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 1476/DEL/2025[2022-2023]Status: DisposedITAT Delhi25 Jul 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1478/दिल्ली/2025(नि.व. 2022-23)

Section 143(2)Section 144C(1)

pressed. 25. In ground no 6 of appeal, the assessee has assailed charging of interest u/s. 234B of the Act. The charging of interest under section 234B of the Act is consequenital, hence, ground no. 6 of appeal is dismissed. 26. In ground no. 6.1 of appeal, the assessee

Raisen Marketing P Ltd, Bhopal vs. The ADIT CPC, Bghopal

In the result, the present appeal is allowed in so far as it relates

ITA 157/IND/2023[2020-21]Status: DisposedITAT Indore24 Jul 2025AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(1)Section 234BSection 37

kindly allowed. 4.That on the facts and in the circumstances of the case and in law, the levy of interest under section 234B and 234C is unlawful and without jurisdiction, therefore, the same be kindly deleted. 5.That on the facts and in the circumstances of the case

Assistant Commissioner of Income Tax, Circle 2(1)(1), Vadodara, Race Course vs. Unimed Technologies Limited, Halol

ITA 632/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jul 2025AY 2016-17

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sher Singh, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234BSection 250Section 271(1)(b)Section 271(1)(c)Section 36(1)(iii)Section 37(1)

Being aggrieved, the assessee preferred an appeal before the CIT(A) where short grant of TDS of Rs.13,11,100/- and interest under section 234B of Rs.1,01,36,645/- were also disputed by the assessee. Claim for deduction of education cess of Rs.12,63,048/- under section ... Assessing Officer to rectify the computation of tax by granting due credit of TDS amounting to Rs.13,11,100/- and to recompute interest under section 234B of the Act after considering the corrected TDS credit. The CIT(A) also directed verification and appropriate rectification in respect of the short grant

Unimed Technologies Limited, Panchmahal vs. The ACIT, Circle-2(1)(1), Vadodara

ITA 623/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jul 2025AY 2016-17

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2016-17 Unimed Technologies Limited Acit, Cir.2(1)(1) Survey No.22 & 22, Vs. Vadodara. Baska, Ujeti Halol Panchmahal Pan : Aaace 4022 B Asstt.Year : 2016-17 Acit, Cir.2(1)(1) Unimed Technologies Limited Vadodara. Vs. Survey No.22 & 22, Baska, Ujeti Halol Panchmahal Pan : Aaace 4022 B (Applicant) (Responent) : Shri Bandish Soparkar, Ar Assessee By : Shri Sher Singh, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 17/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/07/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Sher Singh, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234BSection 250Section 271(1)(b)Section 271(1)(c)Section 36(1)(iii)Section 37(1)

Being aggrieved, the assessee preferred an appeal before the CIT(A) where short grant of TDS of Rs.13,11,100/- and interest under section 234B of Rs.1,01,36,645/- were also disputed by the assessee. Claim for deduction of education cess of Rs.12,63,048/- under section ... Assessing Officer to rectify the computation of tax by granting due credit of TDS amounting to Rs.13,11,100/- and to recompute interest under section 234B of the Act after considering the corrected TDS credit. The CIT(A) also directed verification and appropriate rectification in respect of the short grant

Glitch Media Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - 1(3)(1), Mumbai

In the result the appeal filed by the assessee stands partly

ITA 2178/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 139(1)Section 143(1)Section 143(3)Section 234ASection 234BSection 234CSection 250Section 270ASection 36(1)(va)Section 37(1)

234C of the Act 10. erred in levying interest under section 234A of Rs.68,793 of the Act. 11. erred in levying interest under section 234B of Rs.6,87,930 of the Act. 12. erred in levying interest under section 234C

Shailendra Gala Navneet Trust, Mumbai vs. Deputy Diretor of Income Tax Ward 22(2)(1), Mumbai

In the result, the appeal of the assessee in assessment year

ITA 4355/MUM/2024[2022-23]Status: DisposedITAT Mumbai24 Jul 2025AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pravin Salunkhe, Sr. DRFor Respondent: Mr. Sanjay Parikh
Section 143(1)

consequential interest surcharge levied at the rate of 37% and consequential interest surcharge levied at the rate of 37% and consequential interest under Section 234B of the Act. under Section 234B of the Act. The assessee filed appeal against the filed appeal against the said intimation order before

Shailendra Gala Navneet Trust, Mumbai vs. Deputy Director of Income Tax Ward 22(2)(1), Mumbai

In the result, the appeal of the assessee in assessment year

ITA 4354/MUM/2024[2023-24]Status: DisposedITAT Mumbai24 Jul 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pravin Salunkhe, Sr. DRFor Respondent: Mr. Sanjay Parikh
Section 143(1)

consequential interest surcharge levied at the rate of 37% and consequential interest surcharge levied at the rate of 37% and consequential interest under Section 234B of the Act. under Section 234B of the Act. The assessee filed appeal against the filed appeal against the said intimation order before

Vindhya Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 131/DEL/2025[2021-22]Status: DisposedITAT Delhi23 Jul 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanvindhya Trust, Vs. Dcit, Circle 49 (1), B – 60/61, C/O Bajaj Auto Limited, Delhi. Naraina Industrial Estate, Delhi – 110 028. (Pan : Aaatv0303K) (Appellant) (Respondent) Assessee By : Shri Mahender Gohel, Ca Revenue By : Shri Ramesh Chand, Sr. Dr Date Of Hearing : 13.05.2025 Date Of Order : 23.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Addl/Joint Commissioner Of Income-Tax (Appeals) – 3, Hyderabad [Hereinafter Referred To As ‘Ld. Jcit (A)] Dated 12.11.2024 For Assessment Year 2021-22 Raising Following Grounds Of Appeal :- “Ground 1 - Rate Of Tax: The Learned Commissioner Of Income Tax (Appeals) [Cit(A)] Has Erred In Upholding Levy Of Tax At Flat Rate Of30%, Instead Of Normal Slab Rates Applicable In The Case Of The Appellant. The Learned Cit(A) & The Learned Assessing Officer Failed To Appreciate That The Appellant Is An Association Of Persons (Aop)/Charitable Trust Not Claiming Benefits Of Section 11 Of The Act & Is Liable To Pay Tax At The Slab Rates Applicable In The Case Of An Individual, Etc. The Appellant Prays That The Learned Assessing Officer Be Directed To Re-Compute

For Appellant: Shri Mahender Gohel, CAFor Respondent: Shri Ramesh Chand, Sr. DR
Section 11Section 143(1)Section 167BSection 234BSection 234C

learned Assessing Officer be directed to re-compute the surcharge of the appellant as explained above and reduce the same accordingly. Ground 3 - INTEREST UNDER SECTION 234B & 234C: The learned CIT(A) erred in upholding interest charged under the provisions of Section 234B and 234C of the Act, while processing

Shetkari Shikshan Prasarak Mandal, Beed vs. DCIT(E) Circle, Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 2177/PUN/2024[2016-17]Status: DisposedITAT Pune22 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2177/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Shetkari Shikshan Prasarak Vs. Dcit, Exemption Circle, Mandal, Aurangabad. Anand Bhavan, Nagar Road, At Post Tq Ashti, Dist. Beed- 414203. Pan : Aaets0130K Appellant Respondent

For Appellant: Shri Prateek JhaFor Respondent: S/Shri Ajay Kumar Keshari &
Section 115Section 12ASection 143(1)Section 143(2)Section 143(3)Section 154Section 234ASection 234BSection 250(6)Section 80G

donors. In the computation sheet attached to the assessment order the assessing officer calculated interest under section 234A of ₹ 3,44,352 and interest under section 234B of ₹ 28,40,904, however in the assessment order nothing was mentioned regarding charging of interest under section 234A and section 234B

Ircon Soma Tollway (P) Ltd., New Delhi vs. Addl.CIT, Specialo Range-4, New Delhi

The appeals are dismissed as infructuous

ITA 1198/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Jul 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2012-13 Assessment Year: 2013-14 M/S. Ircon Soma Tollway (P) Vs. Principal Commissioner Of Ltd., B-4/45, Ground Floor, Income Tax, Range-4, Safdarjung Enclave, New Delhi New Delhi Pan No. Aabci4622C (Appellant) (Respondent)

For Appellant: Shri VK Aggarwal, AR & Shri HritikFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 234BSection 250(6)Section 263

completion of assessment proceedings, Ld. AO vide order dated 12.11.2014 gave credit of prepaid taxes and charge interest under Section 234B and 234C of the Act. 4. After considering the assessment record and assessment order dated 12.11.2014, notice under Section 263 of the Act dated 10.03.2017 was issued

M/S Ircon Soma Tollway (P) Ltd., New Delhi vs. Pr. CIT-4, New Delhi

The appeals are dismissed as infructuous

ITA 3390/DEL/2017[2013-14]Status: DisposedITAT Delhi22 Jul 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2012-13 Assessment Year: 2013-14 M/S. Ircon Soma Tollway (P) Vs. Principal Commissioner Of Ltd., B-4/45, Ground Floor, Income Tax, Range-4, Safdarjung Enclave, New Delhi New Delhi Pan No. Aabci4622C (Appellant) (Respondent)

For Appellant: Shri VK Aggarwal, AR & Shri HritikFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 234BSection 250(6)Section 263

completion of assessment proceedings, Ld. AO vide order dated 12.11.2014 gave credit of prepaid taxes and charge interest under Section 234B and 234C of the Act. 4. After considering the assessment record and assessment order dated 12.11.2014, notice under Section 263 of the Act dated 10.03.2017 was issued

Green Maiden A 2013, Mumbai vs. The Assistant Commissioner of Income Tax International Tax Circle 2(3)(2), Mumbai

In the result, the appeal of the assessee is partly allowed for statistical

ITA 1986/MUM/2025[2019-20]Status: DisposedITAT Mumbai21 Jul 2025AY 2019-20

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Ms. Hirali Desai/ Shri Hardik Nirmal/ MsFor Respondent: Shri Krishna Kumar, Sr.DR
Section 144C(13)Section 144C(5)Section 147Section 153Section 61Section 63

erred in levying surcharge on the tax at the rate of 15 percent vis-à-vis 5 percent. 10. Ground No. 10: Interest under section 234B of the Act On the facts and in the circumstances of the case and in law, the Ld. AO has erred in levying interest ... rendered infructuous and therefore are dismissed. 17. The issue arising in ground no.10, raised in assessee's appeal, pertains to the levy of interest under section 234B of the Act, which is consequential in nature. Therefore, the same needs no separate adjudication. 18. Ground no.11, raised in assessee's appeal

Marlow Chs Ltd, Mumbai vs. Income Tax Officer Ward 20(2)(1), Mumbai

In the result, ground of appeal of assessee is dismissed

ITA 3339/MUM/2025[2013-14]Status: DisposedITAT Mumbai18 Jul 2025AY 2013-14

Bench: Shri Pawan Singh(Physical Hearing) Marlow Co-Op Housing Society Ltd. Ito, Ward-20(2)(1), Mumbai Plot No. 62B, Marlow Chs Ltd. Vs Room No. 216, 2Nd Floor, Sir Pochkhanawala Road, Worli, Piramal Chambers, Mumbai-400030. Lalbaug, Parel, [Pan No. Aaaam5247J] Mumbai-400020. Appellant / Assessee Respondent / Revenue

Section 143(1)Section 250Section 254(1)Section 80P(2)(d)

against the well settled provisions of law and the same may be deleted. The Appellant denies any liability to pay interest under section 234B and 234C of the Act. Hence, the same are not leviable. 5. The penalty proceedings initiated is against the provision of law. Hence, the Appellant strongly

M/S. Ceva Freight Llc, New Delhi vs. DDIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1264/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jul 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(2)Section 143(3)Section 234B

case and in law, the Ld. AO has erred in levying and Hon'ble DRP has erred in confirming levy of interest under section 234B of the Act disregarding that even if consideration is treated as FTS/FIS, interest under section 234B is not applicable on facts and in law since ... income of appellate, being a non-resident, was subject to tax deduction at source and tax was actually deducted by India affiliate, therefore, interest under section 234B of the Act is not applicable 4. On the facts and in the circumstances of the case

Mobite Technologies Pvt. Ltd., Pune vs. ITO, Ward, 7(1), Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1258/PUN/2025[2021-22]Status: DisposedITAT Pune10 Jul 2025AY 2021-22

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1258/Pun/2025 िनधा"रण वष" / Assessment Year: 2021-22 Mobite Technologies Private V The Income Tax Officer, Limited, S. Ward-7(1), Pune. A-701, Victoria Garden, Nagar Road, Kalyani Nagar, Pune – 411006. Maharashtra. Pan: Aafcm7197J Appellant/ Assessee Respondent / Revenue Assessee By Shri Abhay Avachat – Ar Revenue By Smt. Shilpa Nc – Addl.Cit(Dr) Date Of Hearing 03/07/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-10, Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 12.02.2025 For A.Y.2021-22, Emanating From The Order U/S.143(1) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Ao Cpc Has Erred In Rejecting Concessional Rate Of Income Tax Of 22% Adopted By Assessee For Calculation Of Tax Liability As Per Itr U/S 115Baa & The Ld. Cit A Erred In Confirming The Same

Section 115Section 115BSection 115JSection 143Section 143(1)Section 234BSection 250

other relief as is available in the facts and circumstances of the case and in law. The CPC has erred in levying additional interest under section 234B, 234C in the intimation. The intimation has made certain adjustments which are not permissible under section 143(1) of the Act, therefore intimation

Lupin Investments Private Limited (Successor to Zyma Laboratories Limited), Mumbai vs. Deputy Commissioner of Income Tax - 14(2)(1), Mumbai

In the result, appeal of the assessee is allowed in part for statistical purposes

ITA 4635/MUM/2024[2016-17]Status: DisposedITAT Mumbai09 Jul 2025AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Shri P.J. Pardiwalla, Shri Pratik PoddarFor Respondent: Shri Rajesh Kumar Yadav, CIT, D/R
Section 115QSection 142(1)Section 143(2)Section 143(3)Section 234BSection 250Section 35ASection 56(2)(viia)Section 80G

learned CIT(A) ought to have allowed the deduction of Rs.2,67,50,000 under section 35AC of the Act. Ground No. 5- Interest under section 234B 5. The learned CIT(A) erred in not directing the Assessing Officer to delete the interest under section 234B of Rs.3

Sivakarthick Raman, Madurai vs. The Assistant Commissioner of Income Tax, International Taxation, Circle Madurai

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 281/CHNY/2025[2022-23]Status: DisposedITAT Chennai07 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Ms. Preeti Goel, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T
Section 143(3)Section 144C(13)Section 15Section 15(1)(a)Section 234BSection 234DSection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

China by the Appellant. 5. The learned AO has in the facts and circumstances of the case and in law erred in levying interest under Section 234B and Section 234D of the Act amounting to INR 2,07,030. Any consequential relief, to which the Appellant may be entitled under