Smt. Anuradha Kumari vs ACIT, Circle-6, Jaipur

Parties Involved

Facts Summary

The assessee, Smt. Anuradha Kumari, filed her return of income under Section 139(4) on 30th March 2015 but paid due taxes on 30th July 2014, within the due date of filing of return of income under Section 139(1) of the Act. The assessee challenged the order of the ld. CIT(A) for rejecting the rectification application under Section 154 and for charging excess interest under Section 234A. The assessee argued that the interest should not have been levied as she had paid the taxes before the due date of filing the return of income.…

Legal Issues

• 1. Rejection of rectification application under Section 154
• 2. Charging of excess interest under Section 234A

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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