https://www.taxtmi.com/caselaws?id=208811 The Court allowed the appeal in favor of the Revenue, holding that interest under Sections 234A and 234B should be calculated from the due date of filing the return under Section 139, not from the date of filing under Section 148. The Court determined that the Tribunal exceeded its jurisdiction by deciding debatable issues under Section 154, meant for rectifying clear mistakes, rather than complex legal interpretations. en-us Fri, 07 Oct 2011 00:00:00 +0530 Tue, 07 Feb 2012 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208811 The Court allowed the appeal in favor of the Revenue, holding that interest under Sections 234A and 234B should be calculated from the due date of filing the return under Section 139, not from the date of filing under Section 148. The Court determined that the Tribunal exceeded its jurisdiction by deciding debatable issues under Section 154, meant for rectifying clear mistakes, rather than complex legal interpretations. Case-Laws Income Tax Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208811