2018 (10) TMI 1040

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..... tion 234-A has not been amended - Held that:- Once the date of filing of Income Tax Return has been extended, there is no justification for not extending the date and charging of penal interest for filing Income Tax Return within time. Sri Asit Kumar Chaturvedi, learned Senior Counsel assisted by Sri Anand Dwivedi, learned Counsel for the Union of India (respondent no.1) and Sri Alok Mathur, le .....

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..... date for filing return has already been extended up to 31.10.2018. Submission of learned Counsel for the petitioner is that on the one hand, though the date has been extended for filing Income Tax Return of Tax Audit Cases but on the other hand, levy of interest under Section 234-A of the Income Tax Act indicated in the impugned order dated 24.09.2018 has not been amended causing serious preju .....

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