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2013 (11) TMI 1376 - DELHI HIGH COURTApplicability of section 234A - Late filing of return where tax has been paid earlier - Held that:- The assessee has already paid the tax amount though return has not been furnished by him - Revenue has not suffered any monetary loss - In this case if the doctrine of purposive construction is not taken recourse to, the same would betray the purport and object of the Act - If the aforementioned construction is not resorted to, a penal provision in section 234A should be read, which was not and could not have been the object of the law for the reasons stated hereinbefore - Decided against the revenue. in case of doubt or dispute, taxation statute must be liberally construed - The assessee will be liable to pay interest in accordance with the law for the late deposit of tax under Section 140A which has been paid by the assessee - No costs.
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