Interest u/s 234A not leviable on extended period of Return FIling

M/s. Nidhi Packers Pvt. Ltd. Vs ITO (ITAT Kolkata)

Learned counsel for the assessee has contended that the due date of filing of return of income for the year under consideration was extended by the CBDT by a period of 15 days and since the return originally filed by the assessee was within such extended period, interest u/s 234A was not chargeable. I direct the Ld. CIT(A) to verify this claim of the assessee and decide the issue of levy of interest u/s 234A accordingly. As regards the interest u/s 234B and 234C, the learned counsel for the assessee has

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