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    <title>Interest U/s. 234A to 234C Not Payable If Assessment Order Silent</title>
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    <description>Where an assessing officer seeks to levy interest, the charging must be specific and clear and the assessment record must show that the officer applied mind and expressly imposed interest; a silent or non specific assessment order cannot validly create an interest liability, and an asserted charge in a demand notice is ineffective if no specific pleading, ground or Tribunal issue on interest appears.</description>
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    <pubDate>Tue, 22 May 2012 18:45:28 +0530</pubDate>
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      <title>Interest U/s. 234A to 234C Not Payable If Assessment Order Silent</title>
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      <description>Where an assessing officer seeks to levy interest, the charging must be specific and clear and the assessment record must show that the officer applied mind and expressly imposed interest; a silent or non specific assessment order cannot validly create an interest liability, and an asserted charge in a demand notice is ineffective if no specific pleading, ground or Tribunal issue on interest appears.</description>
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      <pubDate>Tue, 22 May 2012 18:45:28 +0530</pubDate>
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