https://www.taxtmi.com/caselaws?id=243140 The Tribunal found that the CIT (A) and AO misinterpreted the earlier Bench's directions. The matter was remanded to the AO for fresh adjudication on all issues raised by the assessee, including the commencement of business. The AO was instructed to levy interest under section 234B until the date of the original assessment on 31.3.1995. The appeal was partially allowed for statistical purposes. en-us Fri, 20 Dec 2013 00:00:00 +0530 Sun, 26 Jan 2014 18:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243140 The Tribunal found that the CIT (A) and AO misinterpreted the earlier Bench's directions. The matter was remanded to the AO for fresh adjudication on all issues raised by the assessee, including the commencement of business. The AO was instructed to levy interest under section 234B until the date of the original assessment on 31.3.1995. The appeal was partially allowed for statistical purposes. Case-Laws Income Tax Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243140