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2016 (1) TMI 372 - HC - Income TaxChargeability of interest by AO under Sections 234A, 234B and 234C - Whether the CIT(A) and the Tribunal were justified in deleting the interest under Sections 234A and 234C of the Act and in restricting the interest charged under Section 234B - Held that:- The matter is no longer res integra. This Court in Principal Commissioner of Income Tax, Faridabad v. Shri Krishan Gopal (HUF) [2015 (12) TMI 1069 - PUNJAB AND HARYANA HIGH COURT] adjudicated both the issues, as noticed above, against the revenue holding that an appeal could be filed against the levy of interest under Sections 234A, 234B and 234C of the Act before the CIT(A) as an appeal was maintainable. Further, under similar circumstances, it was recorded that the CIT(A) and the Tribunal were justified in deleting the interest under Sections 234A and 234C of the Act and in restricting the interest charged under Section 234B of the Act. The appeal of the revenue was dismissed.
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