Held that  if the assessee had filed its return of income three days before the due date prescribed under section 139(1) as claimed by it, the levy of interest under section 234A would be wrong. Since both the parties agreed that the matter required verification, it was restored to the Assessing Officer for a decision afresh. The charging of interest under section 234B, being consequential in nature, was dismissed as infructuous. (AY. 2015-16)