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14. [2016] 75 taxmann.com 136 (Visakhapatnam - Trib.) B. Subba Rao vs. ACIT A.Ys. : 2004-05 to 2006-07 Date of Order: 8th November, 2016

C. N. Vaze
Shailesh Kamdar
Jagdish T. Punjabi
Bhadresh Doshi
Chartered Accountants

Sections 139, 153A, 154, 234A – Where a return of income is filed for the first time in response to notice u/s. 153A then interest will be levied u/s. 234A(1)(a) from the due  date of filing return of income mentioned in section 139 of the Act and not from the due date of filing return of income mentioned in section 153A of the Act.