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TMI Blog2022 (9) TMI 1632X X X X Extracts X X X X X X X X Extracts X X X X ..... a u/s 9(1)(vi) - interest u/s 234B - HELD THAT:- First question of law urged in the present appeal is covered by the decision of the Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd.[ 2021 (3) TMI 138 - SUPREME COURT] . Interest u/s 234B - ITAT has erred in holding that no interest u/s 234B shall be levied in case the assessee has any income chargeable to tax in Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee in ITR is accepted and assessed accordingly. Assessed at NIL income. Necessary forms are being issued. Keeping in view the aforesaid fact that the assessee has now been assessed at nil income, this Court is of the view that the issue of interest under Section 234B of the Act is infructuous. - HON'BLE MR. JUSTICE MANMOHAN And HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA For the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (the Act ) shall be levied in case the assessee has any income chargeable to tax in India and if the same is subject to withholding to tax, without appreaciating that the obligation of the assesseee to pay advance tax is independent of the obligation of the payer to deduct tax at source and such obligation of the assessee continues under Sections 190 and 191 of the Act, even in case of non-deduct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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