https://www.taxtmi.com/caselaws?id=348478 The Court held that the Assessing Authority's orders charging interest under Section 234B beyond the Settlement Commission's order date were unsustainable. Relying on the Brij Lal judgment, the Court concluded that interest under Section 234B cannot be levied beyond the stage of Section 245D(1) before the Settlement Commission. The petition was allowed, quashing the impugned orders and remanding the matter for fresh orders in accordance with the law declared by the Supreme Court in Brij Lal's case and the Settlement Commission's order. No costs were awarded. en-us Mon, 04 Sep 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348478 The Court held that the Assessing Authority's orders charging interest under Section 234B beyond the Settlement Commission's order date were unsustainable. Relying on the Brij Lal judgment, the Court concluded that interest under Section 234B cannot be levied beyond the stage of Section 245D(1) before the Settlement Commission. The petition was allowed, quashing the impugned orders and remanding the matter for fresh orders in accordance with the law declared by the Supreme Court in Brij Lal's case and the Settlement Commission's order. No costs were awarded. Case-Laws Income Tax Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348478