Case Law Details
Case Name : S. Vijayalakshmi Vs ITO (ITAT Chennai)
Related Assessment Year : A.Ys. 2003-04 to 2006-07
Courts :
All ITAT ITAT Chennai
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S. Vijayalakshmi Vs ITO (ITAT Chennai)
In the present case, regular assessment order u/s.143(3) r.w.s.147 of the Act completed on 31.12.2009 was subject to revisional order of ld. CIT. Consequent to order of the ld. CIT passed u/s.263 of the Act dated 28.03.2012, the AO finally concluded the impugned assessment on 20.03.2013 and he charged the interest u/s.234B of the Act from First day of the assessment year till the date of completion of assessment i.e. on 20.03.2013. The effect of revisional order by ld. CIT in this case resulted in enhancement of the assessed income. The amount by which th...
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i want to know as to what will be the period for levying interest u/s 234B of the Income Tax Act in the case of an assessment made u/s 143(3) r.w.s. 263