These appeals are preferred by assessee on various grounds. But, during course of hearing, assessee has opted not to argue on merit except mode of computation of charging of interest under s. 234A of IT Act. We, therefore, restrict ourselves to issue with regard to computation of interest under s. 234A of IT Act and reject other grounds of assessee raised on merit as no argument was advanced on behalf of assessee in this regard. We, accordingly, dismiss other grounds raised in these appeals and confirm order of CIT(A) on merit finding no infirmity therein. We have heard rival submissions on issue of charging of interest under s. 234A of IT Act (hereinafter called as Act ). main dispute is with regard to period for which interest under s. 234A is to be charged. Whether it starts from due date of filing of return under s. 139 of IT Act or from date of notice issued under s. 148 of IT Act? learned counsel for assessee has argued at threshold that, upto asst. yr. 1993-94 assessee was not required to file return of income in view of provisions of s. 139(1A) of Act, as assessee derived only salary income and TDS was deducted by employer. When assessee was not required to file return of income, interest under s. 234A cannot be charged from due date of filing of return. At most, it can only be charged from day up to which assessee was required to file return of income pursuant to notice under s. 148 of IT Act. After asst. yr. 1993-94, learned counsel for assessee did not raise much dispute and has candidly agreed that interest under s. 234A can be charged only from date of filing of return, as assessee was required to file return of income, though he derived salaried income alone. In support of his contention, learned counsel for assessee has relied upon order of Tribunal SMC Bench in case of Ms. Priti Pithawala vs. ITO (ITA No. 6382/Mum/2002) in which it has been held that assessee cannot be forced to do particular act which is not possible for him to do. learned Departmental Representative on other hand has submitted that though assessee was required to file return of income, yet, he did not file it. assessee even did not respond to notices issued by AO under s. 148 of IT Act and AO was constrained to frame ex parte assessment under s. 144 r/w s. 147 of IT Act for all assessment years. learned Departmental Representative further contended that before CIT(A) also, assessee did not raise this argument and CIT(A) confirmed interest charged under s. 234A of IT Act. learned Departmental Representative further submitted that charging of interest under s. 234A is mandatory and no discretion can be exercised to relax provision of charging of interest on delay in filing return of income. learned Departmental Representative further invited our attention to Expln. 3 to s. 234A with submissions that wherein assessment is made for first time under s. 147 of Act, assessment so, shall be regarded as regular assessment for purpose of this section. Meaning thereby, interest is to be charged from date immediately following due date and ending on date of completion of assessment under s. 144 of IT Act as per s. 234A(1)(b) of IT Act. In support of this contention that assessee is required to file return of income even up to 1993-94, he invited our attention to relevant provisions of s. 139(1A), according to which, no person need furnish under sub-s. (1), return of his income if his income or as case may be during previous year consisted only of income chargeable under head "Salaries" or of income chargeable under that head and also income of nature referred to in any one or more cls. (I) to (IX) of sub-s. (1) of s. 80L, if following conditions are fulfilled: "One of condition was that assessee s income under head Salaries exclusive of value of all benefits or amenities not provided by way of monetary payment, does not exceed Rs. 24,000." But, in instant case, assessee admittedly received various allowances more than this amount, beside salary. In these circumstances, assessee cannot get protection of this sub-section for not filing of return. So, assessee is required to file return of income and if he did not file it, he cannot take benefit of his own wrong by saying that after expiry of period prescribed under s. 139(4) it was impossible for him to file return of income, prescribed under s. 139(4) it was impossible for him to file return of income, as law does not prevent assessee from filing return of income, though different treatment may be given to return of income by Revenue authorities. assessee intentionally did not file return of income not only before due date, but, also after service of notices under s. 148 of IT Act. Even during course of hearing of this appeal, assessee could not explain satisfactorily as to why he did not respond to notices issued by AO under s. 148 or 142(1) of IT Act. On account of non-co-operative attitude of assessee with Department, he deserves no sympathy or any relaxation in charging of interest. Moreover, charging of interest under s. 234A is mandatory and none of authorities have jurisdiction to relax this provision. Having heard rival submissions and from careful perusal of record, we find that assessee did not file return of income nor did he respond to notices issued under ss. 148 and 142(1) of IT Act and AO was constrained to frame ex parte assessment under s. 144 r/w s. 147 of IT Act. We have also pondered upon arguments of assessee that up to asst. yr. 1993-94 assessee was not required to file return of income in view of provisions of s. 139(1A) of IT Act as he derived income under head "Salary" alone. But, we do not find force therein. Under s. 139A certain category of salaried persons are exempted from filing of return of income and not all assessee s who derives income under head "Salary" alone. In order to understand impact of this provision, we reproduce same as under which has been omitted by Finance Act, 1992 w.e.f. 1st April, 1993. "(1A) Notwithstanding anything contained in sub-s. (1), no person need furnish under that sub-section return of his income or income of any other person in respect of whose total income he is assessable under this Act, if his income or, as case may be, income of such other person during previous year consisted only of income chargeable under head "Salaries" or of income chargeable under that head and also income of nature referred to in any one or more of cls. (i) to (ix) of sub-s. (1) of s. 80L and following conditions are fulfilled, namely: (a) where he or such other person was employed during previous year by company, he or such other person was at no time during previous year director of company or beneficial owner of shares in company (not being shares entitled to fixed rate of dividend whether with or without right to participate in profits) carrying not less than twenty per cent of voting power; (b) his income or income of such other person under head "Salaries", exclusive of value of all benefits or amenities not provided for by way of monetary payment, does not exceed twenty-four thousand rupees. (c) amount of income of nature referred to in cls. (i) to (ix) of sub-s. (1) of s. 80L, if any does not, in aggregate, exceed maximum amount allowable as deduction in his case under that section; and (d) tax deductible at source under s. 192 from income chargeable under head "Salaries" has been deducted from that income." From its careful perusal, it is, explicitly clear that only those assessees who derives income under head "Salary" alone are exempted from filing of return of income subject to certain conditions. In instant case, assessee admittedly derived various allowances, though it may be part of salary, but, its quantum was much more than of Rs. 24,000. In these circumstances, it cannot be held that assessee was not required to file return of income at relevant point of time. We have also carefully examined provisions of s. 234A of IT Act and we find that, through Expln. 3, it had been made clarified that where assessment is made for first time under s. 147, assessment so made shall be regarded as regular assessment for purpose of this section. Meaning thereby, reassessments made in instant cases are regular assessments for purpose of charging of interest under s. 234A of IT Act. mode of computation of charging of interest is given under s. 234A sub-s. (1), according to which, where return of income for any assessment year under sub-s. (1) or sub-s. (4) of s. 139 or in response to notice under sub-s. (1) of s. 142 is furnished after due date or is not furnished, assessee shall be liable to pay simple interest at rate of one and one-fourth per cent for every month or part of month comprising in period commencing on date immediately following due date and: (a) Where return is furnished after due date, ending on date of furnishing of return or; (b) Where no return has been furnished, ending on date of completion of assessment under s. 144; On amount of tax on total income as determined on regular assessment as reduced by advance tax if any paid and any tax deducted at source. In instant case, undisputedly assessee did not file return of income under s. 139(1) nor under s. 139(4) of Act. Even notices issued under ss. 148 and 142(1) were not responded by assessee by filing return of income. AO, thereafter was constrained to frame assessment under s. 144 of IT Act. Therefore, assessee s case falls within category of s. 139(1)(b) of Act, according to which (sic), interest is to be charged from date, following due date of filing of return under s. 139(1) and ends on date of completion of assessment. AO has charged interest in this manner as admitted by parties. Therefore, we do not find any infirmity in mode of computation adopted by AO. We, therefore, confirm order of CIT(A) in this regard. Accordingly, appeals of assessee are dismissed. In result, all appeals of assessee are dismissed. *** CAPT. NIKHIL DIVECHA v. INCOME TAX OFFICER