Applicability of sec234

what if a person has filed his ROI on or before due date(he has claimed refund), but thereafter dept has issued notice to him u/s 148 stating that he has reduced his income. dept give him 1 month of time to revise his return and pay the required tax

but he didnt filed the return within the time prescribed in notice.
he filed the same after the expiry of time given in notice.
then sec 234 A will attract or only sec 234 will attract or both will.
pls reply asap its urgent.