https://www.taxtmi.com/caselaws?id=117067 The Tribunal dismissed all eight appeals by the revenue, upholding the decision to restrict the charging of interest under section 234B up to the date of processing the return under section 143(1)(a) and not extending it to the date of determination of income under section 143(1)(c) read with section 155. The Tribunal's judgment clarified the scope of interest chargeability under section 234B, emphasizing the significance of assessing total income under section 143(1)(a) in determining the period for charging interest. en-us Thu, 20 Mar 2003 00:00:00 +0530 Wed, 01 Aug 2012 00:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117067 The Tribunal dismissed all eight appeals by the revenue, upholding the decision to restrict the charging of interest under section 234B up to the date of processing the return under section 143(1)(a) and not extending it to the date of determination of income under section 143(1)(c) read with section 155. The Tribunal's judgment clarified the scope of interest chargeability under section 234B, emphasizing the significance of assessing total income under section 143(1)(a) in determining the period for charging interest. Case-Laws Income Tax Thu, 20 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117067