https://www.taxtmi.com/caselaws?id=305921 The Tribunal allowed the appeal against the Commissioner of Income Tax (Appeals) order for the assessment year 2016-17. The appellant successfully challenged the addition made, arguing it was unwarranted and contrary to legal pronouncements. The dispute over interest under sections 234B/C was resolved in favor of the appellant, who was classified as not liable for advance tax, being a senior citizen with income not chargeable under business/profession. The Tribunal concluded that the appellant was not obligated to pay interest, emphasizing his status and income nature. en-us Mon, 28 Feb 2022 00:00:00 +0530 Fri, 30 Dec 2022 09:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305921 The Tribunal allowed the appeal against the Commissioner of Income Tax (Appeals) order for the assessment year 2016-17. The appellant successfully challenged the addition made, arguing it was unwarranted and contrary to legal pronouncements. The dispute over interest under sections 234B/C was resolved in favor of the appellant, who was classified as not liable for advance tax, being a senior citizen with income not chargeable under business/profession. The Tribunal concluded that the appellant was not obligated to pay interest, emphasizing his status and income nature. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305921