9911796707
TMI Blog2018 (2) TMI 1870X X X X Extracts X X X X X X X X Extracts X X X X ..... HAND HIGH COURT] held that interest u/s 234A and 234B can be levied only on the income declared by the assessee in the return of income. The Hon’ble Jharkhand High Court [2015 (12) TMI 118 - JHARKHAND HIGH COURT] dismissed the civil review application filed by the department on this issue in this very case of Ajay Prakash Verma. Respectfully following the above the propositions of law laid down by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und no 3 is on the levy of interest under section 234A and 234B). 4. The issue is whether interest u/s 234A and 234B is to be levied only on the total income disclosed by the assessee in the return of income or on the total income determined by the A.O. in the assessment order i.e. assessed income. The Hon'ble Jharkhand High Court in T.A. No. 38 of 2010 order dated 25th July, 2012 in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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