https://www.taxtmi.com/caselaws?id=457893 Interest under Section 234B lost practical significance after the assessee was assessed at nil income in proceedings under Section 254 read with Section 143(3), so no substantial question of law survived for adjudication. The levy issue was therefore treated as infructuous, and the appeal failed. en-us Mon, 19 Sep 2022 00:00:00 +0530 Mon, 30 Sep 2024 13:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457893 Interest under Section 234B lost practical significance after the assessee was assessed at nil income in proceedings under Section 254 read with Section 143(3), so no substantial question of law survived for adjudication. The levy issue was therefore treated as infructuous, and the appeal failed. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457893