Liability for Interest u/ss 234A, 234B: Earlier Assessment Valid, No New Interest Imposed Without Income Change.

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....Liability towards interest u/s 234A & 234B - assessment u/s 153A - The earlier regular assessment in the instant case survives and does not stands abated - liability towards interest under s.234-B & 234-C could not have been raised without disturbing the assessed income assessed earlier - AT....