For the Asst Year 2008-09 my tax liability was 2780. I have paid the same on 20.07.2008 but I have filed my return of Income on 25.02.2009. The Assessing officer has levied Interest U/s 234A. Is he justified ? kindly clarify the same & provide me case laws
02 December 2009
The assessing officer is right. The tax is to be calculated upto the date of filing (full month's interest even if paid in between the month)of the return.
Since the case is not in your favour; hence no case law is quoted.