Tribunal held hat interest under S. 234A and 234B was chargeable with reference to the returned income and not the assessed income. (AY. 2014-15)
Bajrang Lal Naredi v. ITO (2020) 77 ITR 91 (SN) / 203 TTJ 925 / 187 DTR 49 (Ranchi)(Trib.)
S. 234A : Interest-Default in furnishing return of income-Advance tax–Interest is chargeable is with reference to returned income and not assessed income. [S. 234B]