https://www.taxtmi.com/caselaws?id=373925 The court held that sub-section (2A) of Section 234B, inserted by the Finance Act, 2015, applies to pending proceedings with orders under Section 245D(4) passed on or after June 1, 2015. The petitioners were found liable to pay interest under this provision, dismissing their writ petitions without costs. en-us Thu, 17 Jan 2019 00:00:00 +0530 Mon, 21 Jan 2019 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373925 The court held that sub-section (2A) of Section 234B, inserted by the Finance Act, 2015, applies to pending proceedings with orders under Section 245D(4) passed on or after June 1, 2015. The petitioners were found liable to pay interest under this provision, dismissing their writ petitions without costs. Case-Laws Income Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373925