https://www.taxtmi.com/caselaws?id=351910 The appellate authority found the revised return invalid as the original return was not filed under the appropriate sections. The due date for filing the original return was determined based on the assessee's status as a working partner. Insufficient evidence led to the inability to conclusively determine the assessment's legality. Interest under Section 234A was deemed inapplicable due to inconsistencies in treating the return as valid. The tribunal directed the deletion of the interest and disposed of the appeal accordingly. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sun, 03 Dec 2017 22:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351910 The appellate authority found the revised return invalid as the original return was not filed under the appropriate sections. The due date for filing the original return was determined based on the assessee's status as a working partner. Insufficient evidence led to the inability to conclusively determine the assessment's legality. Interest under Section 234A was deemed inapplicable due to inconsistencies in treating the return as valid. The tribunal directed the deletion of the interest and disposed of the appeal accordingly. Case-Laws Income Tax Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351910