https://www.taxtmi.com/caselaws?id=269765 The High Court found the appeal maintainable under Section 246 of the Income Tax Act, allowing the assessee to challenge the levy of interest under Sections 234A, 234B, and 234C. The court upheld the Tribunal's decision to delete interest under Sections 234A and 234C, and restrict interest under Section 234B, based on the assessee's prompt tax payment and voluntary return filing. The court deemed the CIT(A) and Tribunal's decisions reasonable and dismissed the appeal, as no substantial question of law was identified. en-us Tue, 15 Sep 2015 00:00:00 +0530 Mon, 21 Dec 2015 16:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269765 The High Court found the appeal maintainable under Section 246 of the Income Tax Act, allowing the assessee to challenge the levy of interest under Sections 234A, 234B, and 234C. The court upheld the Tribunal's decision to delete interest under Sections 234A and 234C, and restrict interest under Section 234B, based on the assessee's prompt tax payment and voluntary return filing. The court deemed the CIT(A) and Tribunal's decisions reasonable and dismissed the appeal, as no substantial question of law was identified. Case-Laws Income Tax Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269765