https://www.taxtmi.com/caselaws?id=766762 Where no return is filed within the due date under section 139(1), interest under section 234A runs for every month or part of a month from the day after the due date until the return is actually furnished. The assessee filed the return only in response to notice under section 148, so the earlier computation of interest for one month was an under-calculation. The rectification order properly enhanced the interest to reflect the full period of default, and the challenge to the increased interest failed. en-us Fri, 28 Feb 2025 00:00:00 +0530 Tue, 04 Mar 2025 07:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766762 Where no return is filed within the due date under section 139(1), interest under section 234A runs for every month or part of a month from the day after the due date until the return is actually furnished. The assessee filed the return only in response to notice under section 148, so the earlier computation of interest for one month was an under-calculation. The rectification order properly enhanced the interest to reflect the full period of default, and the challenge to the increased interest failed. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766762