234C of\nI.T. Act 1961, Without prejudice, levy of interest under section 234A, 234B and\n234C of I.T. Act 1961 is unjustified, unwarranted and excessive.\n8. Any other ground that shall be prayed at the time of hearing.\"\n2. We may take up ITA No. 154/JAB/2016 in the first instance. The facts of the\ncase are that the assessee