https://www.taxtmi.com/caselaws?id=437247 The delay in filing the appeal was condoned, and the enhancement of interest under section 234A was contested successfully. The rectification order under section 154 was challenged, arguing the former return's validity, which was upheld by the tribunal. The tribunal found the former return valid and reversed the lower authorities' decision to levy interest under section 234A, ultimately allowing the appeal. en-us Fri, 24 Mar 2023 00:00:00 +0530 Mon, 01 May 2023 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437247 The delay in filing the appeal was condoned, and the enhancement of interest under section 234A was contested successfully. The rectification order under section 154 was challenged, arguing the former return's validity, which was upheld by the tribunal. The tribunal found the former return valid and reversed the lower authorities' decision to levy interest under section 234A, ultimately allowing the appeal. Case-Laws Income Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437247