Extension of due date under CBDT circular is Dependent upon Quantification of Interest u/s 234 of Income Tax Act: ITAT [Read Order]

Extension of due date under Central Board of Direct Taxes (CBDT) circular is Dependent upon Quantification of Interest under Section 234 of the Income Tax Act , 1961 , rules, ITAT
ITAT Hyderabad - Income Tax - CBDT circular - CBDT - taxscan

The Hyderabad bench of the Income Tax Appellate Tribunal ( ITAT ) observed that extension of due date under Central Board of Direct Taxes ( CBDT ) circular is Dependent upon Quantification of Interest under Section 234 of the Income Tax Act , 1961 The assessee filed their income tax return for the assessment year…

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