https://www.taxtmi.com/highlights?id=25562 Levy of interest u/s 234D - mistake in computing the interest u/s 244A has been rectified by passing the order u/s 154 and with which the assessee has no quarrel. It is not the case of Revenue that the refund has arisen due to order u/s 143(1) - Therefore, the first necessary condition for charging of interest u/s 234D is not satisfied - AT en-us Tue, 27 Oct 2015 15:59:15 +0530 Tue, 27 Oct 2015 15:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25562 Levy of interest u/s 234D - mistake in computing the interest u/s 244A has been rectified by passing the order u/s 154 and with which the assessee has no quarrel. It is not the case of Revenue that the refund has arisen due to order u/s 143(1) - Therefore, the first necessary condition for charging of interest u/s 234D is not satisfied - AT Highlights Income Tax Tue, 27 Oct 2015 15:59:15 +0530 https://www.taxtmi.com/highlights?id=25562