https://www.taxtmi.com/caselaws?id=271928 The court held in favor of the revenue and against the assessee, ruling that it is not necessary for the Assessing Officer to mention or levy interest under section 234B in the assessment order before issuing a demand notice under section 156. The court determined that interest under section 234B is mandatory and automatic, with the Assessing Officer having the authority to charge interest directly in the notice under section 156. All appeals were resolved accordingly. en-us Tue, 16 Feb 2016 00:00:00 +0530 Thu, 01 Sep 2016 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271928 The court held in favor of the revenue and against the assessee, ruling that it is not necessary for the Assessing Officer to mention or levy interest under section 234B in the assessment order before issuing a demand notice under section 156. The court determined that interest under section 234B is mandatory and automatic, with the Assessing Officer having the authority to charge interest directly in the notice under section 156. All appeals were resolved accordingly. Case-Laws Income Tax Tue, 16 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271928