Court quashes interest orders under Income-tax Act, grants assessee opportunity for representation and personal hearing.

The High Court of Andhra Pradesh quashed orders levying interest under sections 139 and 258 of the Income-tax Act due to lack of opportunity for the assessee. The court instructed the Income-tax Officer to permit the petitioners to make representations within fifteen days and conduct a personal hearing. Other orders remained unaffected, and no costs were awarded.

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The High Court of Andhra Pradesh quashed orders levying interest under sections 139 and 258 of the Income-tax Act as no opportunity was given to the assessee. The court directed the Income-tax Officer to allow the petitioners to make representations within fifteen days and to consider them after a personal hearing. The rest of the orders stand. No costs were awarded.

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