Interest U/s. 234B / 234C cannot be levied for period prior to date of survey on Income declared during Survey

Emem Freight Forwarders Vs Dy. CIT (ITAT Mumbai)  Section 210 of the Act requires the assessee to pay advance tax at his own or in pursuance of the order of the assessing officer on or before each of the due dates specified under section 211 of the Act. In the instant case, the assessment year involved is 2006-07. Survey operation under section 133A of the Act was conducted at the business premises of the assessee on 5-3-2008 i.e., after close of the financial year relevant to the assessment year 2006- 07. Now the question arises whether the assessee as per the provisions of section 210 read ...