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Interest U/S 234 B & 234C is not applicable for 44 AD income for Assessment Year 2015-16 - Income Tax

Extract

My client has filed his ROI for Assessment Year 2015-16 in the year 2022. The A.O while passing the order has added interest U/S 234B , 234C in his computation of income. Interest u/s 234B C has been included for 44AD income after the amendment of Advance Tax provisions by the Finance Act 2016 (No. 28 of 2016) which is effective from 01-06-2016 for Assessment Year 2017-18. Is there any case law available in support of the above facts.

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