The assessee filed a return beyond the time stipulated in the notice issued by the AO. Even for the assessment year 2015-16, the return was filed belatedly pursuant to the notice issued under S.  153A while no return of income was earlier filed by assessee for the assessment year 2015-16 under S.  139(1). The AO computed interest as provided under S.  234A which was confirmed by the CIT(A) On appeal the Tribunal held that the provisions of S.  234A and 234B are consequential in nature and mandatory. Where the assessee had made disclosure only after detection in the search there was no voluntary disclosure and hence the assessee could not claim the benefit of waiver of interest under S.  234A, 234B and 234C. The AO was  directed to look into the grievance of the assessee as to error in computation of interest under S.  234A and 234B and pass orders in accordance with law. (AYs. 2009-10 to 2015-16)