https://www.taxtmi.com/caselaws?id=372289 The tribunal allowed the assessee's appeal for statistical purposes, directing the Assessing Officer to verify the actual advance tax paid and reconsider the levy of interest under section 234B based on the correctness of the claim. The tribunal emphasized the importance of verifying the advance tax amount and providing the assessee with an opportunity to be heard before making a decision on the interest levy. en-us Fri, 09 Nov 2018 00:00:00 +0530 Thu, 20 Dec 2018 08:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372289 The tribunal allowed the assessee's appeal for statistical purposes, directing the Assessing Officer to verify the actual advance tax paid and reconsider the levy of interest under section 234B based on the correctness of the claim. The tribunal emphasized the importance of verifying the advance tax amount and providing the assessee with an opportunity to be heard before making a decision on the interest levy. Case-Laws Income Tax Fri, 09 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372289