25 April 2013
I had filed IT return of a client on 30/01/2013 for A.Y 2011-12(Tax Audit Case). but i had already paid the net tax payable along with interest on 25/10/2012. Now i have got an intimation U/S 234 A to pay interest for that 3 months extra. but software didn't recognized any interest as the tax was already paid in October. whose view point is correct... please reply as early as possible...
25 April 2013
Software is correct according to law. Supreme Court decision in Dr. Pranoy Roy's case , (309) ITR 231 ,may be referred to in support of the above observation.