Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 922 - AT - Income TaxEnhancement of interest u/s 234A - Rectification of order u/s 154 - Defective return - distinction between cases where an assessee claims payment of tax and otherwise - HELD THAT:- As assessee had filed her former return u/s. 139 (4) of the Act without payment of self-assessment tax qua the admitted income - The Revenue could hardly dispute that sec.139(9) of the Act is a specific provision wherein an AO could held a return as a defective one after following the due procedure as per Explanation (c) (i) thereto which treats a return filed by an assessee to be defective only if there is self-assessment tax claimed to have been paid and not otherwise. The assessee’s above former return dated 08.02.2013 could not have been treated as a defective one so as to trigger applicability of sec.234A interest herein levied in sec.154 rectification proceedings in issue. Both the learned lower authorities action to this effect stands reversed therefore. The assessee’s arguments stands accepted in very terms. Decided in favour of assessee.
|