https://www.taxtmi.com/caselaws?id=70128 The Tribunal declined to refer questions of law to the High Court, finding no referable issue. It allowed additional grounds of appeal by the assessee on interest levy under section 139, directing the Income Tax Officer to assess if late filing had sufficient cause. The Tribunal clarified that interest levy can be challenged in an appeal against the assessment order. The Tribunal's decision left the interest levy issue for the ITO to determine, rejecting the Revenue's reference applications. The Tribunal did not conclusively decide on the interest levy, emphasizing the matter's open status for the ITO's determination. en-us Sat, 06 Mar 1976 00:00:00 +0530 Thu, 14 Apr 2011 15:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70128 The Tribunal declined to refer questions of law to the High Court, finding no referable issue. It allowed additional grounds of appeal by the assessee on interest levy under section 139, directing the Income Tax Officer to assess if late filing had sufficient cause. The Tribunal clarified that interest levy can be challenged in an appeal against the assessment order. The Tribunal's decision left the interest levy issue for the ITO to determine, rejecting the Revenue's reference applications. The Tribunal did not conclusively decide on the interest levy, emphasizing the matter's open status for the ITO's determination. Case-Laws Income Tax Sat, 06 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70128