https://www.taxtmi.com/caselaws?id=470687 Interest for delayed filing of a return is chargeable only for the period during which tax required to be paid remains unpaid. Where the taxpayer has deposited the due tax together with applicable interest, further interest under Section 234A on that amount is unwarranted for the subsequent period, even if the return is filed in response to a reassessment notice. The interest addition for the period after payment of tax and interest was therefore deleted. en-us Wed, 26 Mar 2025 00:00:00 +0530 Tue, 04 Aug 2026 20:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470687 Interest for delayed filing of a return is chargeable only for the period during which tax required to be paid remains unpaid. Where the taxpayer has deposited the due tax together with applicable interest, further interest under Section 234A on that amount is unwarranted for the subsequent period, even if the return is filed in response to a reassessment notice. The interest addition for the period after payment of tax and interest was therefore deleted. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470687