https://www.taxtmi.com/caselaws?id=70960 The Tribunal held that interest under sections 234A and 234B of the IT Act could not be charged without a specific order in the assessment order, leading to the cancellation of interest demands. The additions for unexplained investments in a jeep and house construction were mostly upheld due to insufficient evidence provided by the assessee. The estimation of agricultural income was upheld as the assessee failed to declare income or provide supporting evidence. The assessee's appeals were partially allowed. en-us Thu, 23 Jan 2003 00:00:00 +0530 Wed, 20 Apr 2011 14:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70960 The Tribunal held that interest under sections 234A and 234B of the IT Act could not be charged without a specific order in the assessment order, leading to the cancellation of interest demands. The additions for unexplained investments in a jeep and house construction were mostly upheld due to insufficient evidence provided by the assessee. The estimation of agricultural income was upheld as the assessee failed to declare income or provide supporting evidence. The assessee's appeals were partially allowed. Case-Laws Income Tax Thu, 23 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70960