https://www.taxtmi.com/caselaws?id=432142 The appeal was allowed, and the levy of interest under Section 201(1A) was set aside. The Tribunal emphasized that the technical issues faced by the authorized bank, causing the delay, should not penalize the assessee. The decision was rendered on November 16, 2022, in Kolkata. en-us Wed, 16 Nov 2022 00:00:00 +0530 Thu, 29 Dec 2022 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432142 The appeal was allowed, and the levy of interest under Section 201(1A) was set aside. The Tribunal emphasized that the technical issues faced by the authorized bank, causing the delay, should not penalize the assessee. The decision was rendered on November 16, 2022, in Kolkata. Case-Laws Income Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432142