https://www.taxtmi.com/caselaws?id=66020 The Appellate Tribunal upheld the Income-tax Officer's decision to levy interest under sections 139(8) and 215 on Hindu undivided families for late filing and insufficient advance tax payments. It ruled that without a provisional assessment under section 141A, no refunds were due, and the assessees were liable to pay interest. The Tribunal also held that rectification under section 154 was not permissible for assessments completed under section 143(1), emphasizing the special provisions of section 143(1) as a complete code. The appeals against the levy of interest were dismissed, and the department's appeals were allowed. en-us Thu, 04 Jun 1987 00:00:00 +0530 Sat, 19 Feb 2011 18:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66020 The Appellate Tribunal upheld the Income-tax Officer's decision to levy interest under sections 139(8) and 215 on Hindu undivided families for late filing and insufficient advance tax payments. It ruled that without a provisional assessment under section 141A, no refunds were due, and the assessees were liable to pay interest. The Tribunal also held that rectification under section 154 was not permissible for assessments completed under section 143(1), emphasizing the special provisions of section 143(1) as a complete code. The appeals against the levy of interest were dismissed, and the department's appeals were allowed. Case-Laws Income Tax Thu, 04 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66020