If Assessment order Silent, Interest U/s. 234B cannot be charged in demand notice

HIGH COURT OF HIMACHAL PRADESH Commissioner of Income-tax, Shimla versus Ruchira Papers Ltd. IT Appeal No. 76 of 2006 September 19, 2012 ORDER Deepak Gupta, J. 1. This appeal was admitted on the following questions of law:-  1.  Whether on the facts and in the circumstances of the case, the Hon’ble Tribunal was correct in holding that interest under Sections 234A and 234B of the Income-tax Act cannot be charged in an order of rectification under Section 154 in a case where no such interest was charged in the original assessment order, inspite of the law laid down by th...