Law:

Section:

Section 234A of the Income-tax Act, 1961 - Interest chargeable - Assessee filed return belatedly on 21-6-1993, return was treated as invalid and notice under section 148 was issued to assessee on 17-1-1994 - Assessee sent letter dated 5-2-1994 to Assessing Officer requesting that return already filed on 21-6-1993 be treated as having filed in response to notice under section 148 - Pursuant to receipt of said letter on 7-2-1994, Assessing Officer treated date of filing of return originally filed in response to notice under section 148 as 7-2-1994 and levied interest under section 234A up to February, 1994 - Whether by merely filing a letter, assessee could not bypass statute and make an invalid return a valid return in eye of law - Held, yes - Whether mere fact that Assessing Officer treated earlier return filed by assessee as return in response to notice under section 148 would not absolve liability of assessee to pay interest under section 234A - Held, yes - Whether, therefore, assessee was bound to pay interest demanded by Assessing Officer - Held, yes P.K. Ravindranatha Menon and George K. George for the Appellant. C. Kochunni Nair and Dale P. Kurian for the Respondent. JUDGMENT K.S. Radhakrishnan, J. - This appeal has been preferred by the CIT, Calicut aggrieved by the order of Tribunal. Tribunal vide its order dated 23-5-2000 interfered with the order of the CIT(A) upholding the levy of interest under section 234A against the assessee upto February, 1994 as against the actual date of filing of return in June, 1993. 2. Assessee filed its return of income on 21-6-1993 declaring a total income of Rs. 35,71,006. As the return was filed out of time it was treated as an invalid return and notice under section 148 was issued to the assessee on 17-1-1994. Notice was served on the assessee on 17-1-1994. Assessee sent a letter dated 5-2-1994 to the assessing authority requesting that the return already filed by the assessee on 21-6-1993 be treated as having filed in response to notice under section 148. The said letter was received in the office of the Assessing Officer on 7-2-1994. Assessing Officer treated the date of filing of return in response to notice under…

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