Appeal can be filed against Levy of Interest u/s 234A,234B and 234C

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:

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