https://www.taxtmi.com/caselaws?id=120701 The CIT (Appeals) concluded that the Assessing Officer was not justified in charging interest under sections 234B and 234C while processing the return under section 143(1)(a). The CIT (Appeals) upheld the assessee's contention that the liability to deduct tax at source on perquisites was on the employer, and the failure of the employer to do so should not result in the assessee being liable for interest. As a result, the interest charged under sections 234B and 234C was deleted, the revenue's appeal was dismissed, and the order of the CIT (Appeals) was upheld. en-us Fri, 04 Jan 2008 00:00:00 +0530 Sun, 20 Jan 2013 21:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120701 The CIT (Appeals) concluded that the Assessing Officer was not justified in charging interest under sections 234B and 234C while processing the return under section 143(1)(a). The CIT (Appeals) upheld the assessee's contention that the liability to deduct tax at source on perquisites was on the employer, and the failure of the employer to do so should not result in the assessee being liable for interest. As a result, the interest charged under sections 234B and 234C was deleted, the revenue's appeal was dismissed, and the order of the CIT (Appeals) was upheld. Case-Laws Income Tax Fri, 04 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120701