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2018 (11) TMI 1663 - CALCUTTA HIGH COURTImposition of interest u/s 234B and 234C - HELD THAT:- As far as the question raised in paragraph 7(b) of the petition is concerned, we answer it by saying that imposition of interest is justified under sections 234B and 234C of the Income Tax Act, 1961, save and except on the income which arises from retrospective operation of any statute, decision etc. In those type of cases, the assessee is unable to know and assess his income and pay advance tax accordingly.
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