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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 12:00AM

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