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![Interest u/s 234A cannot be levied in the absence of any direction in Original Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "Interest u/s 234A cannot be levied in the absence of any direction in Original Assessment Order: ITAT [Read Order]")
Interest u/s 234A cannot be levied in the absence of any direction in Original Assessment Order: ITAT [Read Order]
In ITO v. M/s. Heritage Project, the Amritsar bench of the Income Tax Appellate Tribunal (ITAT) held that interest under Section 234A of Income Tax...