Assessee, deriving income under head salary and interest income, had failed to file his return of income under section 139,  However, he paid self-assessment tax with interest on 19-3-2015  Assessing Officer accepted returns and framed assessment under section 147 after levying interest under sections 234A, 234B and 234C till date of completion of assessment i.e. 29-11-2018.  Assessee challenged  levy of interest on ground that since he had paid self-assessment tax along with interest on 19-3-2015, no interest should be charged under sections 234A and 234B beyond said date. Tribunal held that  interest under sections 234A and 234B, being compensatory in nature, could only be levied up to date of self assessment tax paid by assessee along with interest and not to period beyond that date i.e. 19-3-2015. The  Assessing Officer is   directed to delete excess interest charged.   (AY. 2011-12)