https://www.taxtmi.com/caselaws?id=70866 The Tribunal upheld the Income Tax Officer's decision to charge interest under Section 139(8) for late submission of the return, rejecting the assessee's argument that the initial omission was deliberate. The Tribunal also affirmed that the firm should be treated as an unregistered firm for interest calculation purposes. The waiver of interest under Rule 117A was denied as there was no evidence of deliberate discretion by the ITO. The appeal was dismissed, and the AAC's order was upheld. en-us Fri, 23 Nov 1984 00:00:00 +0530 Tue, 19 Apr 2011 17:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70866 The Tribunal upheld the Income Tax Officer's decision to charge interest under Section 139(8) for late submission of the return, rejecting the assessee's argument that the initial omission was deliberate. The Tribunal also affirmed that the firm should be treated as an unregistered firm for interest calculation purposes. The waiver of interest under Rule 117A was denied as there was no evidence of deliberate discretion by the ITO. The appeal was dismissed, and the AAC's order was upheld. Case-Laws Income Tax Fri, 23 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70866