It would be unfair and unjust to charge interest on the assessee ...
Case Laws Income Tax
April 7, 2018
It would be unfair and unjust to charge interest on the assessee u/s 234B of the Act, merely because, the seized cash was given credit on a later date by the ld. AO. It would be just and fair to conclude that the assessee could not be fastened with interest liability for the delayed adjustment of seized cash by the ld. AO. - AT
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