https://www.taxtmi.com/caselaws?id=184611 The appeal under section 260A of the IT Act, 1961 was dismissed by the Supreme Court. The Court upheld the decisions of the Patna High Court and the Income-tax Appellate Tribunal, Delhi Bench 'A', Delhi, stating that interest cannot be levied under section 234B of the Act without a specific order in the assessment. The absence of such an order led to the deletion of the interest charged, and the appeal was dismissed as no substantial question of law remained. en-us Tue, 20 Aug 2002 00:00:00 +0530 Wed, 13 Jul 2016 18:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184611 The appeal under section 260A of the IT Act, 1961 was dismissed by the Supreme Court. The Court upheld the decisions of the Patna High Court and the Income-tax Appellate Tribunal, Delhi Bench 'A', Delhi, stating that interest cannot be levied under section 234B of the Act without a specific order in the assessment. The absence of such an order led to the deletion of the interest charged, and the appeal was dismissed as no substantial question of law remained. Case-Laws Income Tax Tue, 20 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184611