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2016 (11) TMI 1253 - HC - Income TaxInterest u/s 234(B) and 234(D) levied by AO u/s.154 - Held that:- Demand of interest under section 234(B) was set aside by the learned CIT(A) vide order dated 28/11/2002. It is an admitted position that thereafter the matter was not carried to appeal by the revenue against the order passed by the learned CIT(A) dated 28/11/2002 setting aside demand of interest under section 234(B) of the Act. If that be so, thereafter it was not open for the A.O. to again levy / charge interest under section 234(B) of the Act in exercise of powers under section 154 of the Act. Under the circumstances, as such, no error has been committed by the learned tribunal in confirming the order passed by the learned CIT(A) deleting levy of interest under section 234(B) of the Act, which was passed by the A.O. in exercise of powers under section 154 of the Act, which was passed after the learned CIT(A), in exercise of appellate jurisdiction setting aside the levy of interest under section 234(B) of the Act vide order dated 28/11/2002. Now, so far as deletion of interest, charged under section 234(D) of the Act by the learned CIT(A), by the learned tribunal is concerned, Mrs.Bhatt, learned counsel appearing on behalf of the department has stated at the bar that as the amount involved is ₹ 97,009/- only, on the smallness of the amount only she does not press the present appeal qua deletion of interest charged under section 234(D) of the Act is concerned
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