Charging 234B and 234C without Considerinh Relief Under Section 89

Respected CCI Members,

Kinldy Clarify My Doubt Regarding 234B and 234C.

My Friend has received arrears of salary and I worked out Relief Under Section 89 and filed 10e along with return.When I consider Relief under section 89, My friend need not to pay any tax since total tax liabilty is offset by relief.But Last week my friend has intimationhttps://www.auditguru.im 143(1). In it, ITD has calculated 234B and 234C without considering relief and demanded that interest amount.
my doubt is as follows.
since no tax liability, why did they calculate 234B and 234C?

They consider relief only after charging 234B and 234C and in net, ITD demanded that interest

Kindly Clarify My Doubt.

Thanks in Advance,


Dhebek.M.N