Held that the assessee had filed return within time allowed by notice under section 153A, there was no delay in filing return of income by assessee and, consequently, no interest would be leviable under section 234A of the Act. (AY. 2014-15)
Lalit Johri v. ACIT (2023) 223 TTJ 1 (UO)/ 151 taxmann. com 436 (Jodhpur)(Trib)
S. 234A : Interest-Default in furnishing return of income-Return is filed within time allowed by notice under section 153A, no interest would be leviable under section 234A. [S. 139(1), 153A]