TaxTMI 
TaxTMI 
2023 (4) TMI 1208
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....rest of Rs.4,55,538/- towards late filing of return of income is wholly illegal, unlawful and against the principles of natural justice. 1.2 The Ld. CIT(A) has grievously erred in law and on facts in invoking provisions of S.234A and imposed interest of Rs.4,55,538/- towards late filing of return of income without providing an opportunity of hearing so that there is gross violation of principles of natural justice. There is no mention in the assessment order nor in any of the notices/show cause notice regarding charging of interest u/s 234A. 2.1 The Ld. CIT(A) has grievously erred in law and/or on facts in invoking provisions of S.234A of the Act. 2.2 The Ld. CIT(A) has grievously erred in law and/or on facts in invoking provisions....
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....r Section 148 of the Act on 31.03.2021 after taking necessary approval from the competent authority as per provision of Section 151 of the Act and served on the assessee through her registered email, requesting her to file return in the prescribed form for the said Assessment Year. In response the assessee filed here return for A.Y. 2015-16 on 01.05.2021 disclosing total income of Rs. 35,53,830/-. Subsequently, notices under Section 143(2) and 142(1) of the Act alongwith questionnaire were issued and served on the assessee at his registered e-mail address for upon which the assessee filed various documents and responses. The assessee revealed that during F.Y. 2014-15 the source of assessee's income was family pension and interest income as ....
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....esponse to 148. The Ld. A.R. further submitted that without prejudice to the above the alternate submissions of the assessee that the CIT(A) did not appreciate that the assessee cannot be charged interest for the period for which she has not filed any return of income that the expiry due date under Section 139(1) to notice under Section 148 and not for the entire period. There is not mechanism under the law which permits assessee to file return of income so that it cannot be asked to pay interest for the period. 6. The Ld. D.R. submitted that the interest for defaults in furnishing return of income under Section 139 is a mandatory as per the provisions of Section 234A. The Ld. D.R. further submitted that the interest is leviable in all ins....