Interest under section 234 b

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 September 2015 whether interest U/S 234 B is automatic even if assessment order does not contain any direction for payment.

02 September 2015 No ,if assessment order is silent, recovery of 234B through demand notice is not possible, though levy is mandatory.

Citation:- CIT Vs.Dehradun Club Ltd (2012) 209 Taxman 27 (Uttarakhand).

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 September 2015 dear sir,
please explain in very simple language , to understand thi spoint.

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 September 2015 dear sir,
please explain in very simple language , to understand thi spoint.


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