The AO had revised the amount of interest charged u/s 234A to 97,493/- from 8,296/ vide rectification order. The AO had computed the interest u/s 234A for the period of 47 months for the period August 2010 to June 2014. The rectification order of the AO was confirmed by CIT (A). On appeal the Tribunal held that  in the case of Priti Pithawala vs. ITO (2003) 129 Taxman 79 wherein it was observed that a belated return could not be submitted after the expiry of one year from the end of the assessment year and thus, the Assessee could not be fastened with a liability for which he was not able to file a return. The assessment was made for the AY 2010-11. The ITAT observed that the AO erred in rectifying the order for charging the interest for a period for which the assessee could not file his return. The ITAT allowed the appeal of the assessee .  ( 379 /Jodh / 2019  dt. 22/03/2023 (AY. 2010-11 )