TMI Blog2017 (1) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ull Bench judgment of Ranchi Bench of Patna High Court delivered in the case of Smt. Tej Kumari (2000 (9) TMI 52 - PATNA HIGH COURT), the revenue can levy the interest only on the total income declared in the returns and not on the income assessed and determined by the A.O. to that extent. - Decided against revenue - ITA No. 09/Ran/2016 - - - Dated:- 5-12-2016 - Shri N. S. Saini, Accountant Member Assessee by : Shri S.K.Podar, AR Revenue by : Shri Sanjay Pal, DR ORDER This is an appeal filed by the revenue against the order of CIT(A)- Jamshedpur, dated 28.9.2015, for the assessment year 2008-09. 2. The only grievance in this appeal is that the ld CIT(A) is erred in deleting the interest charged u/s.234B of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in keeping the issue alive. 6. In the rejoinder, the ld A.R. of the assessee submitted that the department had preferred a Civil Review Petition before the Hon'ble Jharkhand High Court in the case of ITO vs. Ajay Prakash Verma in Civil Review No. 66/2013 relying on the decision of Hon'ble Punjab Haryana High Court in the case of Rajkumar Singhal vs Union of India (2002) 255 ITR 561 (P H), wherein, it was held that the interest can be levied on the assessed income as per section 234B in view of the amendment carried out in the Act and after considering the same, the Hon'ble Jharkahand High Court vide its order dated 01/09/2015 dismissed the review petition. 6. After considering the submission of ld D.R. I find that no mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered in the case of Smt. Tej Kumari, the revenue can levy the interest only on the total income declared in the returns and not on the income assessed and determined by the A.O. to that extent. The orders passed by the authorities below are accordingly modified and interest shall be chargeable in the light of the Full Bench judgment referred above. 7. Further, I also find that the Revenue filed the review petition before the Hon'ble Jharkhand High Court being Civil Review No. 66/2013 in the case of Ajay Prakash Verma (supra) and the same was also dismissed on 01/09/2015. Therefore, I do not find any infirmity in the order of the Commissioner of Income Tax (Appeals) which is confirmed and the ground of appeal of the Revenue is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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