https://www.taxtmi.com/caselaws?id=250208 The Tribunal allowed the appeal, ruling in favor of the assessee by deleting the interest charged under sections 234B and 234C. It emphasized that the assessee should not be penalized for failing to fulfill a requirement that did not exist in law at the relevant time, based on established legal principles and prior judgments. en-us Wed, 23 Jul 2014 00:00:00 +0530 Wed, 06 Aug 2014 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250208 The Tribunal allowed the appeal, ruling in favor of the assessee by deleting the interest charged under sections 234B and 234C. It emphasized that the assessee should not be penalized for failing to fulfill a requirement that did not exist in law at the relevant time, based on established legal principles and prior judgments. Case-Laws Income Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250208