In the result, both the appeals are dismissed
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
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 that the addition made by the AO is not sustainable. Hence no interest is chargeable u/s 234B of the Act. GROUND NO:- 7 The order passed