Interest u/s 234B Cannot Exceed Original Levy When Re-assessment Reduces Income u/s 143(3) & 254(1.

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....Levy of Interest u/s 234B(3) - when the re-assessment was concluded u/s 143(3) r.w.s. 254(1) of the Act on a reduced income, the interest chargeable u/s 234B of the Act cannot be higher than what has been levied in the original assessment - AT....