https://www.taxtmi.com/caselaws?id=63693 The Tribunal held that the Assessing Officer (AO) has the power to determine tax liability under section 115JA in an intimation under section 143(1)(a) and can charge consequential interest under sections 234A, 234B, and 234C. The Tribunal overturned the CIT (Appeals)'s decision and reinstated the AO's order, agreeing with the revenue's arguments and citing relevant case law to support the AO's authority in both determining tax liability and charging interest. en-us Fri, 12 May 2006 00:00:00 +0530 Tue, 01 Feb 2011 13:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63693 The Tribunal held that the Assessing Officer (AO) has the power to determine tax liability under section 115JA in an intimation under section 143(1)(a) and can charge consequential interest under sections 234A, 234B, and 234C. The Tribunal overturned the CIT (Appeals)'s decision and reinstated the AO's order, agreeing with the revenue's arguments and citing relevant case law to support the AO's authority in both determining tax liability and charging interest. Case-Laws Income Tax Fri, 12 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63693