https://www.taxtmi.com/caselaws?id=68817 The appeal was partially allowed by the Tribunal, emphasizing the mandatory nature of interest charging under sections 234A, 234B, and 234C, even if not explicitly mentioned in the assessment order. The Tribunal held that once the specified default occurs, the levy of interest becomes automatic, and the Assessing Officer is obligated to charge it. The matter was remanded to the AO to amend the assessment order for the compulsory imposition of interest. en-us Fri, 11 Apr 2008 00:00:00 +0530 Fri, 01 Apr 2011 18:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68817 The appeal was partially allowed by the Tribunal, emphasizing the mandatory nature of interest charging under sections 234A, 234B, and 234C, even if not explicitly mentioned in the assessment order. The Tribunal held that once the specified default occurs, the levy of interest becomes automatic, and the Assessing Officer is obligated to charge it. The matter was remanded to the AO to amend the assessment order for the compulsory imposition of interest. Case-Laws Income Tax Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68817