Sec. 234B interest leviable if advance tax liability arose due to additions made towards explained investment

IT: Where reassessment order was passed against assessee making addition to assessee's income in respect of unexplained investments, and as a consequence thereof, there resulted a liability for payment of advance tax as per relevant provisions, since such advance tax was not paid by assessee, interest as per section 234B(3) had to be mandatorily levied upon assessee

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