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Appeal can be filed against Levy of Interest u/s 234A,234B and 234C
Case Law Details
- Case Name
- Principal Commissioner of Income Tax, Faridabad Vs Shri Krishan Gopal (HUF) (Punjab & Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Brief of the case :
The Hon’ble Punjab & Haryan High Court in the case of Shri Krishan Gopal HUF held that the levy of interest u/s 234A , B & C is part and parcel of the of assessment process and it is open to an assessee to dispute the levy in appeal provided he challenge the very levy rather than claiming any waiver or reduction.
Therefore, such levy in totality could be challenged before appellate authorities.
Facts of the case:
The assessee is an agriculturist and had filed the return of income on 10.10.2007 for the assessment year 2007-08 declaring a tot...
Author Info
