https://www.taxtmi.com/caselaws?id=335859 Where tax dues were recoverable from an attached account and the assessee filed returns on departmental advice after the compensation became available, interest under section 234A was not leviable because the return filing delay was not attributable to the assessee. Interest under section 234B was confined to the period ending when the revenue received notice seeking adjustment from the attached account, as recovery was then within the department's knowledge and control. The note also records that the section 119(2)(a) waiver mechanism had been invoked and partial relief granted, reinforcing that interest could not be charged beyond the point at which the department had the means to recover the dues. en-us Tue, 06 Dec 2016 00:00:00 +0530 Sun, 11 Dec 2016 23:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335859 Where tax dues were recoverable from an attached account and the assessee filed returns on departmental advice after the compensation became available, interest under section 234A was not leviable because the return filing delay was not attributable to the assessee. Interest under section 234B was confined to the period ending when the revenue received notice seeking adjustment from the attached account, as recovery was then within the department's knowledge and control. The note also records that the section 119(2)(a) waiver mechanism had been invoked and partial relief granted, reinforcing that interest could not be charged beyond the point at which the department had the means to recover the dues. Case-Laws Income Tax Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335859