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There had been carried out survey u/s. 133A by income department on 15 March, 2012 at my client office & declared income rs. 62 lacs and whatever income tax liability arised same had been paid on 15th March, 25 March & 30th March, 2012. Thereafter case selected for scrutiny & finally A.O has charged interest u/s. 234B, 234C on total tax liability including tax liability u/s. 133A. My query is whether interest u/s. 234B & 234C is chargeable on declared income i.e. 15th March, 2012 if no please provide me any judgement detail |
