https://www.taxtmi.com/caselaws?id=12324 Interest under sections 234A and 234B of the Income-tax Act cannot be recovered through a notice of demand unless the assessment order itself contains a specific direction for levy. Because the assessment order in question contained no such direction, the Tribunal's deletion of the interest was consistent with the settled law and no substantial question of law arose under section 260A. The Revenue's challenge therefore failed and the appeal was dismissed. en-us Wed, 21 Aug 2002 00:00:00 +0530 Wed, 24 Dec 2025 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12324 Interest under sections 234A and 234B of the Income-tax Act cannot be recovered through a notice of demand unless the assessment order itself contains a specific direction for levy. Because the assessment order in question contained no such direction, the Tribunal's deletion of the interest was consistent with the settled law and no substantial question of law arose under section 260A. The Revenue's challenge therefore failed and the appeal was dismissed. Case-Laws Income Tax Wed, 21 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12324