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Late fillinf of return

This query is : Resolved 
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(Querist)
18 December 2013 is sec 234a applies ehen assessee late submit the return but self assessment tax paid in april?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
18 December 2013 No as per supreme court decision in Dr. Pranoy Roy's case reported in 309 ITR 231.
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