No section 234A interest if Return filed within Time allowed in section 153A Notice

Shri Lalit Johri Vs ACIT (ITAT Jodhpur)

Sub­section (1) of Section 153A starts with the word ‘’Notwithstanding anything contained in Section 139……… and thus since search has been conducted and section 153A of the Act comes into operation, the provisions of other sections referred in 153A (1) i.e section 139 and others as mentioned above loses its operation. Notice u/s 153A of the Act was issued on 13-02-2015 requiring the assessee to file ROI for the A.Y. 2009-10 to 2015-15 within 30 days of receipt of te notice The assessee filed

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