If Assessee paid tax u/s. 140A, interest u/s. 234A to be demanded only on short tax payment

HIGH COURT OF GUJARAT Bharatbhai B. Shah Versus Income-tax Officer Special Civil Application No. 9820 of 2002 JUNE  18, 2012 JUDGMENT Akil Kureshi, J. –  In this petition, the petitioner has challenged the action of the revenue authorities in demanding interest under section 234A and 234C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The petition arises in following factual background. 2.1 Petitioner is an individual and is assessed to tax regularly. For the assessment year 1996-97, the petitioner filed his return of income on 27th...