https://www.taxtmi.com/caselaws?id=799507 E-verification of an income-tax return relates back to its original filing date and does not make the return filed on the later verification date. Where the original filing occurred within the COVID-19 extension for statutory compliances, interest for delayed filing under section 234A is not leviable. A rectification under section 154 based on treating verification as the filing date is therefore illegal and unsustainable. en-us Mon, 24 Aug 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799507 E-verification of an income-tax return relates back to its original filing date and does not make the return filed on the later verification date. Where the original filing occurred within the COVID-19 extension for statutory compliances, interest for delayed filing under section 234A is not leviable. A rectification under section 154 based on treating verification as the filing date is therefore illegal and unsustainable. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799507