Reassessment u/s 148
This query is : Open
11 December 2020
Dear Expert ! My query relates to AY 2010-11 Asst was completed on 31.03.2013 and accordingly demand was paid in 2013, subsequent it was repopend and income was assessed higher and filled appeal before ITAT and addition was deleted , ITO revised demand as per ITAT order but charged interest u/s 234B without considering tax paid fully in 2013 as per demand of original order, pl let me know proceedure for charge of int u/s 234B
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