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2021 (3) TMI 769 - ITAT JAIPURRectification u/s 154 - Interest liability u/s 234A(1) or as per Sec. 234A(3) - assessee did not file the return of income u/s 139(1) but filed her return of income for the first time in compliance to notice u/s 148 - HELD THAT:- On perusal of the facts, we found that it is an admitted position that in the present case, the assessee had not filed any return of income either U/s 139(1) or U/s 139(4) of the Act and for the first time the return of income was filed by the assessee in response to notice U/s 148 of the Act on 11/02/2016. Since no return of income was earlier filed U/s 139(1) or U/s 139(4) of the Act, therefore there was no question of any assessment U/s 143(3)/144/147 of the Act. Therefore, for this reason alone, the assessee’s case do not fall U/s 234A(3) of the Act and it is plainly covered by the provisions of Section 234A(1) explanation (3) of the Act whereas where interest is to be charged from the due date of filing of return till the date of filing of return in response to notice U/s 147 of the Act. It has categorically been mentioned in sub-section (3) of Section 234A of the Act that provisions of said sub-section can only be invoked in the case where the completion of assessment U/s 143(3)/144 or 147 of the Act takes place, but admittedly in the present case, no return was filed. There was no occasion for completion of the assessment under the above provisions, therefore, the assesse cannot take benefit of sub-section (3) of Section 234A of the Act. Provisions of rectification can only be invoked for correcting the mistake which are apparent on record and in the present case, the mistake is obvious and patent and do not involve any dispute which is debatable in nature. The decision relied upon by the ld AR is not applicable to the facts of the present case. No new facts and circumstances have been brought on record before us by the ld AR as the dispute involved in the present case is only applicability of the period of charging of interest which can be gathered on the plain reading of provisions of Section 234A(1) - Decided against assessee.
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