In the result, both the appeals are dismissed
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
234 is chargeable for delay in filing of income Tax return, however, the assessee has filed income tax return within due date of filing of ITR. Therefore no interest u/s 234A is chargeable to the assessee. 6.3 Interest u/s 234B is chargeable for default in payment of advance tax. On the basis of the submissions above, your honour will find