Assessee partly succeeds: excess s.234B interest deleted beyond date liability cleared; s.140B(1) payment upheld in assessment

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....The ITAT allowed the assessee's appeal in part, holding that interest under s.234B cannot be levied beyond the date on which the tax liability was discharged (30.04.2023); accordingly, excess interest computed by the CPC up to the date of processing of the return was directed to be deleted. The Tribunal affirmed the CIT(A)'s conclusion that a particular payment had been correctly characterized by the CPC as a payment under s.140B(1) of the Act, finding no infirmity in that determination; that aspect of the assessment was therefore upheld against the assessee and in favor of the Revenue.....