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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Interest under section 234B accrues from April 1 of the assessment year until the reassessment order date.</h1> Where assessment is made for the first time under Section 147 for income escaping assessment, interest under Section 234B is payable from April 1 of the assessment year until the date of the reassessment order; the period for computation therefore begins at the start of the assessment year and ends on the date the assessment order is passed.

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