https://www.taxtmi.com/caselaws?id=169163 The Tribunal allowed the appeal of the assessee, reversing the Commissioner (Appeals) order under section 154 regarding the interest levy under sections 234B and 234C for the assessment year 2006-07. The Tribunal found the impugned order unwarranted as the issues were deemed debatable and outside the scope of section 154 proceedings. The retrospective nature of the amendment and the unforeseeable additions to book profit supported the assessee's argument, leading to the reversal of the order. en-us Thu, 14 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 22:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169163 The Tribunal allowed the appeal of the assessee, reversing the Commissioner (Appeals) order under section 154 regarding the interest levy under sections 234B and 234C for the assessment year 2006-07. The Tribunal found the impugned order unwarranted as the issues were deemed debatable and outside the scope of section 154 proceedings. The retrospective nature of the amendment and the unforeseeable additions to book profit supported the assessee's argument, leading to the reversal of the order. Case-Laws Income Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169163