Assessee had filed his ROI for AY 2011-2012 u/s 148 on March 2016 with NIL income. (no notice u/s 148 is issued to the assessee by the department)
However, after 132 in his case, assessee admitted certain income vide his ROI u/s 153A. 153A Return has been filed with in time, no delay.
Now my query is, will 234A arise in this case ?
Can department nullify 148 return of income and charge 234A from 30.07.2011?
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