Interest Calculation Error for Late Income Tax Returns: Section 234A Misapplied for Returns Filed u/s 148.

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....Charging interest u/s 234A, 234B and 234C - late filing of return of income - CIT(A) was not right in levying interest under Section 234A of the Act when the return was filed under Section 148 itself and therefore, the interest should be charged from the date of notice under Section 148 of the Act itself and not from the date of return filed u/s 139 or it is due date u/s 139. - AT....