Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (5) TMI 71 - HC - Income TaxLevy of interest under section 234A – delay in filing return – Assessing Officer has only accepted the request of the assessee to treat the return filed on June 22, 1993, as the return filed by the assessee in response to the notice issued under section 148. The letter of the assessee was received by the Assessing Officer on February 7, 1994. The mere fact that the Assessing Officer has treated the return filed by the assessee on June 22, 1993, as the return in response to the notice under section 148 would not absolve the liability of the assessee to pay interest under section 234A - assessee is bound to pay interest under section 234A as demanded by the Assessing Officer. Revenue’s appeal is allowed
|