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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appellate Tribunal upholds interest imposition under Income-tax Act for delayed filing of returns</h1> The Appellate Tribunal ITAT Jaipur upheld the invocation of section 154 for imposing interest under section 139(8) of the Income-tax Act, 1961. The ... Assessment Order, Delay In Filing Return, Late Filing, Mistake Apparent From Record, Waiver Of Interest The Appellate Tribunal ITAT Jaipur upheld the invocation of section 154 for imposing interest under section 139(8) of the Income-tax Act, 1961. The Tribunal ruled that interest is mandatory for delayed filing of returns, and the ITO must levy interest if no application for reduction or waiver is made by the assessee. The appeal by the assessee was dismissed as without merit. (Case citation: 1986 (11) TMI 123 - ITAT Jaipur)
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