Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 685 - ITAT JODHPURCharging interest u/s 234A passed u/s 154 - return in response to notice u/s 153A was filed in said notice period - HELD THAT:- Notice u/s 153A of the Act was issued on 13-02-2015 requiring the assessee to file ROI for the A.Y. 2009-10 to 2015-15 within 30 days of receipt of the notice The assessee filed the return of income u/s 153A for the A.Y. 2014-15 on 12-03-2015 i.e. with the time allowed by notice u/s 153A of the Act. It may be worthwhile to mention that the limitation for default in filing of the return u/s 153A would start from the expiry of the time allowed by the AO in the notice u/s 153A and the assessee filed the return within the time allowed by notice u/s 153A of the Act and, therefore, there is no delay in filing the return of income by the assessee as provided u/s 153A of the Act. No interest is leviable u/s 234A of the Act. Appeal of the assessee is allowed.
|