Interest u/s 234A of Income Tax Act Not Leviable When Return was filed u/s 148: ITAT [Read Order]

By Taxscan Team - On May 4, 2023 12:47 pm - 2 mins read
Interest - us - 234A - of - Income - Tax - Act - Not - Leviable - Return - us - 148 - ITAT - TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the interest under section 234A of the Income Tax Act, 1961 is not leviable when the assessee has filed return under section 148 of the Act. The assessee, Ms. Indu Rohitkumar Pathak is an individual deriving income mainly from interest and other sources. The…

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