Tribunal held that in case of ACIT v. C.C. Chokshi & Co. (ITA No 7791/ Mum/2004, it was held that interest payable under S. 234B for purpose of adjustment against tax paid under sec. 140A of the Act had to be computed with respect to assess tax determined on basis of total income declared in return. This was only for limited purpose of adjustment of payment made under S. 140A of the Act against interest payable under S. 234B of the Act while making computation of interest payable by assessee under S.234B which had to be computed with respect to total income determined in regular assessment as per definition of assessed tax given in sec. 234B of the Act. Accordingly the Tribunal set aside matter to file of AO to decide issue afresh in view of finding in case of ACIT v.  C.C. Chokshi & Co.  (AY.2008 -09)