Section 234A,234B and 234C of the Income Tax Act,1961– Interest– Interest under section 234A could be waived but not interest under section 234B and 234C as filing of return after survey cannot be construed as the return of income filed voluntarily by the assessee without detection by the AO. In the circumstances, utmost,the delay caused in filing the return is to be attributed to the impounding of the documents during survey proceedings – Shankarlal Jain vs. Chief Commissioner of income tax [2020] 312 CTR (Karnataka) 296