If Assessee already paid tax then interest can not be recovered further u/s. 234A, 234B or 234C

RELEVANT PARAGRAPH

1] All these appeals filed under Section 260A of the Income Tax Act, 1961, are (‘the Act’ for short) against the order dated 27.6.2008 of the Income Tax Appellate Tribunal (‘ITAT’ for short), Pune Bench Pune in the Income Tax Appeals arising assessments meant for the assessment year 2001- 02 and raising three questions of law.

2] Counsel appearing for the appellant and respondent agree that first two questions so

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