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Query
assessee filing late income tax return and he paid srlf assessment tax in april is he is liable for sec234a
Replies (2)
No, since there is not Tax liability and hence no interest..
I agree with Amrin. Found an article based on the decision of CIT Vs. Pranoy Roy relevant to your query.
https://www.bcasonline.org/articles/artin.asp?867
Another similar case - Milan Enterprises Vs. CIT (2005) 95 ITD 18.
Regards
Ajay
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