Case Law Details
Case Name : Dhirendra Narbheram Sheth Vs ITO (ITAT Rajkot)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Rajkot
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Dhirendra Narbheram Sheth Vs ITO (ITAT Rajkot)
ITAT Rajkot held that interest under section 234A and 234B can be levied only up to the date of self-assessment tax paid and not for period beyond that date.
Facts- The only issue raised by the assessee is that the learned CIT-A erred in confirming the order of the AO by levying the interest under section 234A and 234B of the Act up to the date of the assessment order.
The assessee claimed that he has already paid self-assessment tax with interest under section 234A and 234B of the Act on 19/03/2015. So, no interest should be charged under the afo...
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