https://www.taxtmi.com/caselaws?id=70819 The appeal before ITAT NAGPUR related to the assessment year 1981-82, disputing the deletion of interest charged under sections 139(8)/215/217. The AAC allowed the appeal against charging of interest under sections 139 and 215, leading to the deletion of interest charged by the ITO. The ITAT upheld the AAC's decision, affirming the appeal's maintainability and dismissing the revenue's appeal. The Tribunal concluded in favor of the assessee, emphasizing the jurisdictional aspects and legal provisions under the Income-tax Act. en-us Fri, 30 Nov 1984 00:00:00 +0530 Tue, 19 Apr 2011 14:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70819 The appeal before ITAT NAGPUR related to the assessment year 1981-82, disputing the deletion of interest charged under sections 139(8)/215/217. The AAC allowed the appeal against charging of interest under sections 139 and 215, leading to the deletion of interest charged by the ITO. The ITAT upheld the AAC's decision, affirming the appeal's maintainability and dismissing the revenue's appeal. The Tribunal concluded in favor of the assessee, emphasizing the jurisdictional aspects and legal provisions under the Income-tax Act. Case-Laws Income Tax Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70819