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TMI Blog2020 (11) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the issue of charging of interest u/s 234A, 234B 234C has also been dealt with by the coordinate bench, in other paras. Since a view has already been taken by the coordinate bench in the matter, refraining from delving into the issues any further, we direct Ld. AO to follow the cited order of the Tribunal. Also in LATE SHRI HARSHAD S. MEHTA (LEGAL HEIR JYOTI H. MEHTA) [ 2019 (2) TMI 1198 - ITAT MUMBAI] when there is a case to which the computation provisions cannot apply at all, it is evident that such a case was not intended to fall within the charging section. In this case before us, there is a failure of computation of interest provision due to non-filing of valid return by the assessee, interest u/s 234C cannot be levied and we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of section 234-A 234B provides interest computation till the date of regular assessment u/s 143(3) under which the fresh assessment order was passed. c. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in holding that interest u/s 220(2) is to be computed from the date of fresh assessment order without appreciating the fact that the issues of addition made in original assessment order and fresh assessment order are same, hence, assessee was in default from the date of original assessment order and no new material evidence has been furnished by assessee in fresh assessment proceedings so as to challenge its default. d. On the facts and in the circumstances of the case and in law, the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to his view that the interest u/s 234A 234B has to be charged up-to the due date as per the fresh assessment order, even if the view of the assessee was to be accepted that this interest should be charged till the due date as per the original assessment order, then interest u/s 220(2) was to be levied from the date of original assessment order. The Ld. AO also held that interest u/s 234C was to be levied in the case of the assessee for deferment of advance tax on the basis of assessed income. 3. Upon further appeal, Ld. CIT(A) held the rectification order to be bad in law in terms of Sec. 154(7) since 4 years had already lapsed since the passing of the order against which rectification was sought by the assessee. Therefore, the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration, we find that similar was the appeal of revenue for AY 1992-93 which was adjudicated by Tribunal vide its order dated 16/07/2019 as follows: - 5. We have perused the cited order of Tribunal rendered in cross-appeals in assessee s own case for AY 1992-93 passed in the matter of assessment framed u/s 143(3) r.w.s. 254 of the Act. We find that the issue of charging of interest u/s 234A, 234B, 234C 220(2) has already been delved into by the co-ordinate bench, in para 61.1 of the order. In the said para, the revenue authorities have been directed to follow the order passed in the case of Late Harshad S. Mehta vide para nos. 29 to 30.10 and charged interest accordingly. In para 30.10 of the order, it has been held that interes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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