In one case assessee has not filed ITR for A.Y 2010-11
Case was reopened and notice u/s 148 was issued on 30.03.2017 ,in reply assessse filed ITR on 10.12.2017 And order passed on 27.12.2017
Which period we will take for calculation of interest under section 234A
It all depends on whether tax liability was there in AY 2010-2011 and despite that assessee failed to file return.
in that case interest will be charged from 1-4-2010 onwards and also 234C interest if any.
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