https://www.taxtmi.com/caselaws?id=35052 The court addressed an application for condonation of delay in filing the appeal under the Limitation Act and an appeal under the Income Tax Act against the Tribunal's decision to uphold interest charges under Section 234B for the assessment year 1991-92. The court condoned the delay in filing the appeal and dismissed the appeal, ruling in favor of the revenue based on the amended provisions requiring interest to be charged on assessed tax rather than total income declared in the return. en-us Tue, 30 Oct 2007 00:00:00 +0530 Fri, 14 Aug 2015 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35052 The court addressed an application for condonation of delay in filing the appeal under the Limitation Act and an appeal under the Income Tax Act against the Tribunal's decision to uphold interest charges under Section 234B for the assessment year 1991-92. The court condoned the delay in filing the appeal and dismissed the appeal, ruling in favor of the revenue based on the amended provisions requiring interest to be charged on assessed tax rather than total income declared in the return. Case-Laws Income Tax Tue, 30 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35052