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of <h1>Court rules in favor of assessee on interest charges under Income-tax Act</h1> The HC of Rajasthan ruled in favor of the assessee, holding that the ITAT was correct in not upholding the interest charged by the ITO under sections ... Advance Tax, Income Tax Act The High Court of Rajasthan ruled in favor of the assessee, stating that the Income-tax Appellate Tribunal was justified in not upholding the interest charged by the Income-tax Officer under sections 139(8) and 217 of the Income-tax Act, 1961. The judgment referenced previous decisions to support this conclusion. The reference was answered in favor of the assessee with no order as to costs.
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