https://www.taxtmi.com/caselaws?id=333195 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to levy interest u/s. 234C on the revised return filed in response to a notice u/s. 148 of the Income Tax Act. The Tribunal found that interest u/s. 234C is applicable to all returns, not limited to those filed u/s. 139(1) only. Consequently, the Tribunal dismissed the appeal, affirming the levy of interest on the revised return. en-us Wed, 17 Aug 2016 00:00:00 +0530 Thu, 06 Oct 2016 12:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333195 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to levy interest u/s. 234C on the revised return filed in response to a notice u/s. 148 of the Income Tax Act. The Tribunal found that interest u/s. 234C is applicable to all returns, not limited to those filed u/s. 139(1) only. Consequently, the Tribunal dismissed the appeal, affirming the levy of interest on the revised return. Case-Laws Income Tax Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333195