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of <h1>ITAT Jaipur: Appeal Allowed, Penal Interest Set Aside under Section 139(8) (8)</h1> The ITAT Jaipur allowed the appeal, setting aside the order levying penal interest under section 139(8) as the ITO lacked jurisdiction to charge interest. ... Appeal To CIT(A), Appellate Assistant Commissioner, Assessee's Appeal, Late Filing, Original Assessment The appeal was about interest levied under section 139(8) of the Income-tax Act, 1961. The Commissioner (Appeals) rejected the appeal as unmaintainable. The ITAT Jaipur allowed the appeal, setting aside the order levying penal interest under section 139(8) as the ITO lacked jurisdiction to charge interest.
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