Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 328/(Asr)/2017 Assessment Year: 2008-09
279 Taxman 123 (P&H), held that the levy of interest u/ss. 234A, 234B and 234C, is, once the default mentioned in those sections is committed, mandatory, with no discretion left with the AO. The subsequent act of the AO in charging the said interest through demand notice and passing rectification order was therefore valid. The assessee’s legal challenge