Interest u/s 234a for assessments u/s 143(3) rws 153c

vasdheer (working) (40 Points)

15 June 2013  

An assessee having taxable income and did not file his return.  But filed his return within time given in notice u/s 153C.  Assessment was completed and tax was determined.  Now is the assessee liable to pay interest u/s 234A from the due date u/s139(1) or not. Please clarify