DUGLI DEVI,MANALI vs. INCOME TAX OFFICER, KULLU, MANALI

The assessment was completed by accepting the returned income of Rs.14,99,220/-. The grievance of the assessee is mainly with regard to the levy of interest under sections 234A, 234B and 234C of the Act.

Before us, the assessee submitted that the original return of income under section 139(1) was filed on 10.01.2021 and the revised return was filed on 12.01.2021. It was contended that there was no delay in filing the return and, therefore, interest under section 234A was not leviable. It was further submitted that the interest charged under sections 234A, 234B and 234C has been wrongly calculated by the Assessing Officer.

We have considered the submissions of the assessee and perused the material available on record. It is noticed that the assessment order does not make any addition to the returned income of Rs.14,99,220/-. However, as pointed out by the assessee,

In the interest of justice, the issue is, therefore, restored to the file of the Assessing Officer for limited purpose of verification and re-computation of interest, if any, leviable under sections 234A, 234B and 234C of the Act. The Assessing Officer shall verify the dates of filing of the original and revised returns, the returned income, taxes paid by the assessee and the applicable provisions while computing the interest. The Assessing Officer shall thereafter provide a fresh tax computation sheet to the assessee.

If, on such verification, it is found that the interest has been wrongly charged or the demand has been incorrectly raised, the Assessing Officer shall rectify the same and ensure that the correct demand is reflected on the Income-tax portal after providing the assessee with the revised tax computation.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 02.09.2026.