Asha Devi Mohta Vs ACIT/DCIT, Circle-34, Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Asha Devi Mohta, against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016. The assessee's return of income was accepted, and no interest under section 234C of the Act was directed to be levied. The intimation issued under section 143(1) and the order passed under section 154 of the Act showed that the interest under section 234C was taken at zero. However, in the impugned assessment order under section 147 read with section 143(3) of the Act, interest under section 234C to the extent of Rs.96,760/- was levied on the assessee. The assessee argued that no levy of interest under section 234C was called for, as the returned income was accepted and filed originally in time.…

Legal Issues

• 1. Whether interest under section 234C of the Act is leviable on the assessee for the assessment year 2015-2016.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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