https://www.taxtmi.com/caselaws?id=9938 The court ruled in favor of the Commissioner of Income-tax, holding that the assessee was liable to pay interest under section 234A for filing the income tax return after the due date. The court emphasized that the belatedly filed return was invalid and could not be considered a valid response to the notice under section 148. The Assessing Officer's acceptance of the request to treat the return as valid did not negate the liability to pay interest as per statutory requirements. The court set aside the Tribunal's decision and upheld the Commissioner's order, highlighting the importance of complying with tax laws without expecting leniency from authorities. en-us Wed, 31 May 2006 00:00:00 +0530 Fri, 03 Jul 2009 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9938 The court ruled in favor of the Commissioner of Income-tax, holding that the assessee was liable to pay interest under section 234A for filing the income tax return after the due date. The court emphasized that the belatedly filed return was invalid and could not be considered a valid response to the notice under section 148. The Assessing Officer's acceptance of the request to treat the return as valid did not negate the liability to pay interest as per statutory requirements. The court set aside the Tribunal's decision and upheld the Commissioner's order, highlighting the importance of complying with tax laws without expecting leniency from authorities. Case-Laws Income Tax Wed, 31 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9938