Interest u/s 234A

In assessment year 2011-12 an assesee filed the itr u/s 139 on 23.03.12 with tax effect nil., notice u/s 148 Issued on 31/03/18, and in compliance assesee filed return u/s 148 on 5/4/18 with tax effect nil, order u/s 147/143(3) passed in Dec 18 with tax effect 20,00,000/- what was the liability of 234A,
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There won't be any interest under section 234a in your case
But there will be interest under 234B and 234C ,
Penalty under 271(1)(c) will be seperately initiated.

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