https://www.taxtmi.com/caselaws?id=118411 The Tribunal upheld the Assessing Officer's computation of interest under section 234A of the Income-tax Act, ruling in favor of charging interest from the due date of filing the return under section 139(1) until the completion of assessment. The decision emphasized the mandatory nature of interest calculation, highlighting the importance of compliance with filing requirements and response to notices. The Tribunal dismissed the appeals, affirming the CIT(A)'s order and reinforcing the strict application of statutory provisions regarding interest charges. en-us Mon, 20 Mar 2006 00:00:00 +0530 Sat, 30 Jun 2012 14:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118411 The Tribunal upheld the Assessing Officer's computation of interest under section 234A of the Income-tax Act, ruling in favor of charging interest from the due date of filing the return under section 139(1) until the completion of assessment. The decision emphasized the mandatory nature of interest calculation, highlighting the importance of compliance with filing requirements and response to notices. The Tribunal dismissed the appeals, affirming the CIT(A)'s order and reinforcing the strict application of statutory provisions regarding interest charges. Case-Laws Income Tax Mon, 20 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118411