Senior Citizen with Exempt Partnership Income: ITAT grants relief from Interest levy

Neeta Rohit Patel Vs DCIT (CPC) (ITAT Mumbai)

Assessee is a senior citizen above 60 years of age & his income included capital gains,  income from other sources &  share of profit from the partnership firm claimed as exempt u/s 10(2A).   Assessee has not earned any other income chargeable under the head income & gains from business or profession.  Intimation u/s 143(1) levied  interest u/s 234B & 234C.  Assessee filed  rectification petition u/s 154 against  the intimation u/s143(1) which was rejected

On appeal CIT(A) though  accepted the fact of se

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