https://www.taxtmi.com/caselaws?id=340295 The appellant raised multiple grounds of appeal against the Commissioner of Income Tax(Appeals), citing failure to address various issues and a violation of natural justice principles. The legality of the notice of demand, calculation of interest under sections 234A and 234B of the Act, and determination of the assessment order amount were contested. The Tribunal sided with the appellant, emphasizing that interest liabilities under sections 234A and 234B should only arise on increased total income determined under section 153A compared to earlier assessments. The appeal was allowed, highlighting errors in the assessment process and interest calculations by the tax authorities. en-us Tue, 14 Mar 2017 00:00:00 +0530 Mon, 20 Mar 2017 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340295 The appellant raised multiple grounds of appeal against the Commissioner of Income Tax(Appeals), citing failure to address various issues and a violation of natural justice principles. The legality of the notice of demand, calculation of interest under sections 234A and 234B of the Act, and determination of the assessment order amount were contested. The Tribunal sided with the appellant, emphasizing that interest liabilities under sections 234A and 234B should only arise on increased total income determined under section 153A compared to earlier assessments. The appeal was allowed, highlighting errors in the assessment process and interest calculations by the tax authorities. Case-Laws Income Tax Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340295