<h1>Supreme Court: Interest u/ss 234A-234C Not Payable Without Explicit Mention in Assessment Order.</h1> Interest under Sections 234A to 234C is not payable if the assessment order does not explicitly mention it, even though the law mandates charging such interest. This principle was upheld in a Supreme Court case, emphasizing that the assessing officer must clearly indicate the imposition of interest, demonstrating that they have considered and decided on it. The demand notice in the current case mentioned interest, but there was no indication that this issue was raised or addressed in the Tribunal. The distinction between mandatory interest provisions and their explicit application is crucial.