Computation of Section 234B whether tax deductible can be reduced?

Facts :

Assessee a non-resident had sold some property and returned a capital gains. Interest under Section 234B was levied for non-payment of tax/TDS which was upheld in the first appeal. On further appeal, assessee's stand was the buyer ought to have done TDS under Section 195 thus the tax deductible that ought to have been paid should be considered for computing interest under Section 234B and ideally it should have obliterated the need for levy of Section 234B interest,

Held against the assessee that he was aware of the fact that no TDS was done or remitted. Thereafter interest under Section 234B will get leviable automatically.

Ed. Note : Stand of the assessee is worth noting.

Case: Siva Rama Krishna Rao v. ITO 2023 TaxPub(DT) 2155 (Vis-Trib)