No Section 234A interest for the period during which it was not possible for assessee to file return

Smt. Bhawna Nagori Vs ITO (ITAT Jodhpur)

It is noted from the submission of the ld. AR of the assessee wherein he referred to Bombay High Court in the case of Priti Pithawala vs ITO (2003) 129 Taxman 79 wherein it is observed that a belated return cannot be submitted after the expiry of one year from the end of the assessment year. If any assessment is made for the first time u/s 147 then the assessee cannot be made to pay Section 234A interest for the period during which it was not possible on the part of the assessee to file return i.e. after

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