https://www.taxtmi.com/caselaws?id=437353 The tribunal ruled in favor of the appellant, holding that the order enhancing interest under section 234A by the Assessing Officer through a rectification order under section 154 was erroneous. The tribunal found that the original return filed without payment of tax was not defective, making the assessment time-barred. It was concluded that interest under section 234A could only be levied until the date of filing the original return, not until the date of filing in response to a notice under section 148. The tribunal overturned the decision to raise interest under section 234A, citing the non-defective nature of the original return. en-us Tue, 02 May 2023 00:00:00 +0530 Wed, 03 May 2023 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437353 The tribunal ruled in favor of the appellant, holding that the order enhancing interest under section 234A by the Assessing Officer through a rectification order under section 154 was erroneous. The tribunal found that the original return filed without payment of tax was not defective, making the assessment time-barred. It was concluded that interest under section 234A could only be levied until the date of filing the original return, not until the date of filing in response to a notice under section 148. The tribunal overturned the decision to raise interest under section 234A, citing the non-defective nature of the original return. Case-Laws Income Tax Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437353