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Applicability of 234 B and C

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If someone not filed his return in a.y 2012.13, then can assessing officer charges Interest u/s 234A,234B and 234C upon him while framing an assessment order?.
please clarify me.in this regard as soon as possible.

Thanksgiving in advance
Replies (4)
Yes he can levy it in assessment order as they are mandatory charges for compensation to govt for late payment and filing.
All 234A-B-C applicable.

But one saving is it is calculated under simple interest method and not compounding method.
Interest under Section 234A, 234B and 234C will be levied.
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