Belated ROI was filed u/s 139(4).
Now ROI is filed late, in response notice u/s 148.
However, returned income which is same u/s 139 and 148, is accepted in re opening proceedings.
Whether interest u/s 234A is leviable for late filing of ROI u/s 148
234A interest is applicable for late filing of interest beyond due date.
If you were required to file return mandatorily but not filed and now under 148 notice you are filing then 234A is applicable .
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