https://www.taxtmi.com/caselaws?id=150730 The appeal by the assessee was partly allowed. The Income-tax Appellate Tribunal directed the Assessing Officer to compute the tax payable under section 234A based on the amount of tax retained by the assessee during the period when the income tax return was not filed. The Tribunal found no issue with the charging of interest under section 234B, deeming it mandatory and consequential. en-us Fri, 12 Mar 2010 00:00:00 +0530 Wed, 22 May 2013 09:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150730 The appeal by the assessee was partly allowed. The Income-tax Appellate Tribunal directed the Assessing Officer to compute the tax payable under section 234A based on the amount of tax retained by the assessee during the period when the income tax return was not filed. The Tribunal found no issue with the charging of interest under section 234B, deeming it mandatory and consequential. Case-Laws Income Tax Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150730