S. 234A to 234C is mandatory & can be levied even if assessment order is silent

As held in Anjum M.H. Ghaswala 252 ITR 1 (SC), interest u/s 234A to 234C is mandatory and interest under Section 234B/234C is mandatory in nature and there is no need for the AO to specifically recite in the assessment order that the said interest shall be levied. The Tribunal should consider whether the assessee is eligible for waiver of interest as per Notification No.F.No.400/234/95-IT(B), dated May 23, 1996

 Karanvir Singh Gossal vs. CIT (Supreme Court)