https://www.taxtmi.com/caselaws?id=61920 The Tribunal interpreted section 234A of the Income-tax Act, 1961, ruling that interest is chargeable only up to the date of filing the return if done after the due date. It held that a return filed after the due date specified in a notice under section 142(1) but before completion of assessment proceedings is valid for charging interest under section 234A. The Tribunal found the assessee liable to pay interest only up to the date of filing the belated return for the assessment year 1991-92, clarifying the timeline for charging interest under section 234A. en-us Tue, 23 May 2000 00:00:00 +0530 Mon, 17 Jan 2011 10:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61920 The Tribunal interpreted section 234A of the Income-tax Act, 1961, ruling that interest is chargeable only up to the date of filing the return if done after the due date. It held that a return filed after the due date specified in a notice under section 142(1) but before completion of assessment proceedings is valid for charging interest under section 234A. The Tribunal found the assessee liable to pay interest only up to the date of filing the belated return for the assessment year 1991-92, clarifying the timeline for charging interest under section 234A. Case-Laws Income Tax Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61920