TMI Blog2006 (5) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... - assessee is bound to pay interest under section 234A as demanded by the Assessing Officer. Revenue’s appeal is allowed - - - - - Dated:- 31-5-2006 - Judge(s) : K. S. RADHAKRISHNAN., V. RAMKUMAR. JUDGMENT The judgment of the court was delivered by K. S. RADHAKRISHNAN J.- This appeal has been preferred by the Commissioner of Income-tax, Calicut, aggrieved by the order of the Income-tax Appellate Tribunal. The Tribunal vide its order dated May 23, 2000, interfered with the order of the Commissioner of Income-tax (Appeals) upholding the levy of interest under section 234A against the assessee up to February, 1994 as against the actual date of filing of return in June, 1993. The assessee filed its return of income on June 21, 1993, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of the notice under section 142(1), the period for calculation of interest under section 234A ends with the date of furnishing of that return. The Tribunal opined if that is not the position, the Assessing Officer may choose intentionally or unintentionally his own time to issue the notice under section 148 and if he chooses to issue notice under section 148 very late then the assessee would become liable to interest under section 234A for a longer period. On the above reasoning the Tribunal interfered with the order passed by the Commissioner of Income-tax (Appeals) and took the view that interest could be charged only up to the date of filing of the return and not up to February, 1994, the date on which the assessee's request for tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in sub-section (1) of section 139 as applicable in the case of the assessee." Indisputedly, the assessee has not filed the return in this case as stipulated under section 139(1) on or before the due date or under sub-section (4) of section 139 within the time allowed under the notice issued by virtue of sub-section (1) of section 142. It is trite that the return filed under section 142(1) after the due date is an invalid return and non est in the eye of law. The assessee was called upon to file the return by September 20, 1992, by issuance of a notice dated August 19, 1992, under section 142(1). The assessee did not file the return by that date, but had filed the return only on June 22, 1993, which is an invalid return. On scrutiny of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of the Income-tax Act. e are of the view that the assessing authority should have rejected the request of the assessee, in the event of which the assessee would have filed a fresh return in response to the notice under section 148. There is no legal obligation on the part of the assessing authority to accept the request of the assessee to treat the return filed on June 22, 1993, as the return filed in response to the notice under section 148. The benevolence shown by the Assessing Officer in accepting the request of the assessee cannot be taken advantage of by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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