Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi
234A, 234B and 2340 The assessee did not furnish any contentions in respect of this ground of appeal during the appellate proceedings. The levy of interest under these sections is mandatory on satisfaction of the conditions specified in the respective sections. The assessee did not point out specific mistakes that occurred in computation of interest under these sections. This ground