Sanjana Cryogenic Storages Ltd. Vs DCIT (ITAT Mumbai)
Case ke facts
Assessee par 73.45 lakh ka Section 234D interest lagaya gaya. Matlab, reassessment ke baad interest charge kiya gaya jab ek pehle se regular assessment ho chuka tha.
Mudda (Issue)
Kya reassessment ke baad 234D interest lagaya ja sakta hai jab pehle Section 143(3) ka assessment ho chuka hai?
Faisla (Held)
ITAT ne interest ko hata diya. Bola pehle se regular assessment ho chuki thi, isliye phir se 234D nahi lag sakta.
Practical takeaway
Agar ek baar regular assessment ho gaya hai to reassessment par 234D interest dobara nahi lagega. Notice ka type check karo.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-16.