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2017 (3) TMI 1577 - AT - Income TaxCharging of interest u/s 234A, 234B and 234C as calculated after taking in account of TDS deductible at source - Held that:- Respectfully following the decision of the Co-ordinate Bench of the Tribunal in assessee’s own case, we restore the issue to the file of the AO with a direction to recompute the interest u/s 234A, 234B and 234C after taking into account the tax deductible on total income of the assessee by affording fair and reasonable opportunity of being heard to the assessee.
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