https://www.taxtmi.com/caselaws?id=297485 The Appellate Tribunal ITAT Mumbai allowed the assessee's Misc. Applications, directing a reconsideration of grounds challenging the charging of interest under section 234B of the Income Tax Act for AYs 2012-13, 2013-14, and 2014-15. The Tribunal recalled the previous order to adjudicate these grounds, scheduling a hearing for further review. This outcome grants the appellant the opportunity to present arguments against the applicability of section 234B, emphasizing the importance of fair consideration and due process in tax assessment appeals. en-us Fri, 15 Nov 2019 00:00:00 +0530 Mon, 06 Sep 2021 22:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297485 The Appellate Tribunal ITAT Mumbai allowed the assessee's Misc. Applications, directing a reconsideration of grounds challenging the charging of interest under section 234B of the Income Tax Act for AYs 2012-13, 2013-14, and 2014-15. The Tribunal recalled the previous order to adjudicate these grounds, scheduling a hearing for further review. This outcome grants the appellant the opportunity to present arguments against the applicability of section 234B, emphasizing the importance of fair consideration and due process in tax assessment appeals. Case-Laws Income Tax Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297485