Question ID :
44399
139(9) & 234A
Filing return under 139(1) in time and due to defect notice , assessee responded notice and file ITR U/S 139(9). Can authority charged interest u/s 234A ? Sec 234A specifically mentioned return not filed u/s 139(1) & 139(4). Any case law available to get waiver of interest U/S 234A for filing return u/s 139(9). Even tax was paid on due date while filing return u/s 139(1).
Posted by
CA. CHAVAN TRUPTI GAJANAN
on
Dec 31, 2022
Filed Under
DIRECT TAXES