Interest u/s. 234A leviable till date of payment of tax liability and not till date of filing of ITR

Trisigma Apex Services LLP Vs DCIT (ITAT Delhi) ITAT Delhi held that interest under section 234A of the Income Tax Act is leviable from the first date immediately following the due date till the date of full discharge of entire tax liability. Interest u/s. 234A has no relevance of date of filing of ITR. Facts- Issue involved in the present appeal is with regard to levy of interest under section 234A of the Income Tax Act. Assessee deposited interest u/s. 234A for one month i.e. (from the original due date, i.e. 31st October, 2021 till the deposition of taxes i.e. 29.11.2021). However, the AO, ...