https://www.taxtmi.com/caselaws?id=271569 The Court remanded the case back to the Tribunal for reevaluation in light of the Apex Court judgment and Circular No.2/2015. The Tribunal was directed to reconsider the calculation of interest under Section 234A based on self-assessment tax payments made before the due date of filing the return. The Court refrained from directly addressing the appeal's substantial questions, providing the Tribunal with an opportunity to review the matter further. Both parties were instructed to appear before the Tribunal for subsequent proceedings. en-us Thu, 21 Jan 2016 00:00:00 +0530 Mon, 02 May 2016 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271569 The Court remanded the case back to the Tribunal for reevaluation in light of the Apex Court judgment and Circular No.2/2015. The Tribunal was directed to reconsider the calculation of interest under Section 234A based on self-assessment tax payments made before the due date of filing the return. The Court refrained from directly addressing the appeal's substantial questions, providing the Tribunal with an opportunity to review the matter further. Both parties were instructed to appear before the Tribunal for subsequent proceedings. Case-Laws Income Tax Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271569