https://www.taxtmi.com/caselaws?id=795341 Statutory interest under sections 234A and 234B remains subject to appellate challenge on both its chargeability and computational correctness; rectification is not the exclusive remedy. An appellate authority must comply with section 250(6) by identifying the issues, deciding them, and giving reasons. It cannot dismiss an appeal for non-prosecution merely because the taxpayer does not respond to notices, without examining the assessment record and independently adjudicating the interest issue on merits. The ex parte dismissal was treated as invalid and the matter was restored for fresh merits consideration after hearing both sides. en-us Thu, 25 Jun 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795341 Statutory interest under sections 234A and 234B remains subject to appellate challenge on both its chargeability and computational correctness; rectification is not the exclusive remedy. An appellate authority must comply with section 250(6) by identifying the issues, deciding them, and giving reasons. It cannot dismiss an appeal for non-prosecution merely because the taxpayer does not respond to notices, without examining the assessment record and independently adjudicating the interest issue on merits. The ex parte dismissal was treated as invalid and the matter was restored for fresh merits consideration after hearing both sides. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795341