https://www.taxtmi.com/caselaws?id=64858 The Tribunal held that the delay in filing the return was not attributable to the assessee but due to the Revenue's delay in providing seized material. Consequently, the interest under Section 158BFA(1) was deemed not leviable for the period required to obtain the documents. The Tribunal directed the Assessing Officer to delete the interest levied and allowed the assessee's appeal. en-us Fri, 27 Jun 2008 00:00:00 +0530 Fri, 20 Jul 2012 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64858 The Tribunal held that the delay in filing the return was not attributable to the assessee but due to the Revenue's delay in providing seized material. Consequently, the interest under Section 158BFA(1) was deemed not leviable for the period required to obtain the documents. The Tribunal directed the Assessing Officer to delete the interest levied and allowed the assessee's appeal. Case-Laws Income Tax Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64858