https://www.taxtmi.com/caselaws?id=11915 Interest under section 234B could not be included in the notice of demand under section 156 for assessment year 1991-92 because the assessment order contained only a general direction to "charge interest" and no specific direction to levy that interest; on that issue, no substantial question of law arose. For assessment year 1990-91, the deletion of interest based on the assessee's bona fide belief that its income was not taxable raised a substantial question of law and warranted further hearing on merits. en-us Thu, 14 Nov 2002 00:00:00 +0530 Thu, 11 Feb 2010 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11915 Interest under section 234B could not be included in the notice of demand under section 156 for assessment year 1991-92 because the assessment order contained only a general direction to "charge interest" and no specific direction to levy that interest; on that issue, no substantial question of law arose. For assessment year 1990-91, the deletion of interest based on the assessee's bona fide belief that its income was not taxable raised a substantial question of law and warranted further hearing on merits. Case-Laws Income Tax Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11915