https://www.taxtmi.com/caselaws?id=217107 The court ruled in favor of the assessee, emphasizing that interest under Sections 234A, 234B, and 234C is mandatory but must be explicitly stated in the assessment order. Without such mention, the revenue cannot demand interest through a notice of demand. The court dismissed the appeal, citing the necessity for clear imposition of interest in assessment orders before its collection can be pursued. en-us Wed, 19 Sep 2012 00:00:00 +0530 Mon, 01 Oct 2012 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217107 The court ruled in favor of the assessee, emphasizing that interest under Sections 234A, 234B, and 234C is mandatory but must be explicitly stated in the assessment order. Without such mention, the revenue cannot demand interest through a notice of demand. The court dismissed the appeal, citing the necessity for clear imposition of interest in assessment orders before its collection can be pursued. Case-Laws Income Tax Wed, 19 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217107