https://www.taxtmi.com/caselaws?id=67671 The Tribunal allowed the appeal, holding that the Commissioner of Income Tax had misdirected himself in law regarding the obligation of the Official Liquidator to file an estimate and the applicability of Rule 179 of the Companies (Court) Rules. The Tribunal found that interest under Section 217(1A) is part of the assessment procedure and upheld the jurisdiction of the Commissioner under Section 263. The delay in filing the appeal was condoned due to a genuine mistake corrected promptly. en-us Sat, 30 Apr 1977 00:00:00 +0530 Sat, 12 Mar 2011 12:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67671 The Tribunal allowed the appeal, holding that the Commissioner of Income Tax had misdirected himself in law regarding the obligation of the Official Liquidator to file an estimate and the applicability of Rule 179 of the Companies (Court) Rules. The Tribunal found that interest under Section 217(1A) is part of the assessment procedure and upheld the jurisdiction of the Commissioner under Section 263. The delay in filing the appeal was condoned due to a genuine mistake corrected promptly. Case-Laws Income Tax Sat, 30 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67671