https://www.taxtmi.com/highlights?id=29407 Charging interest u/s. 234B - determination of period - As intimation u/s.143(1) is obviously not an assessment and it is the case of “Assessment ” for the first time in the hands of assessee u/s.147, the case will fall under sub-section(1) of section 234B. - AT en-us Tue, 24 May 2016 10:31:32 +0530 Tue, 24 May 2016 10:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29407 Charging interest u/s. 234B - determination of period - As intimation u/s.143(1) is obviously not an assessment and it is the case of “Assessment ” for the first time in the hands of assessee u/s.147, the case will fall under sub-section(1) of section 234B. - AT Highlights Income Tax Tue, 24 May 2016 10:31:32 +0530 https://www.taxtmi.com/highlights?id=29407