The ITR was filed on 30.09.2009 for AY 2009-10. A revised ITR was filed on 05/01/2010. Refund under section 143(1) was issued in March 2011.The assessment order under section 143(3) was issued on 14/11/2011. The assessee went to appeal. The appeal order was issued on 10/09/2012. The AO passed appeal effect order under section 251/143(3) on 22/07/2013.
How to compute interest under section 234B.
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