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2023 (5) TMI 54 - AT - Income TaxRectification of mistake u/s 154 - levying interest u/s 234A - HELD THAT:- Assessee had filed her former return u/s. 139 (4) of the Act without payment of self assessment tax qua the admitted income - 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. It is in this factual backdrop that the tribunal’s learned coordinate bench in Meters and Instruments Pvt. Ltd [1991 (9) TMI 123 - ITAT DELHI-D] has carved out a clear-cut distinction between cases where an assessee claims payment of tax and otherwise. We are of the opinion that 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 - Assessee appeal allowed.
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