https://www.taxtmi.com/caselaws?id=71742 The ITAT Pune reversed the Commr. (Appeals) decision, denying the assessee company a deduction u/s 80HH, as it found that manufacturing activity had commenced before the specified date. Regarding the levy of interest u/s 139(8) without a hearing, the ITAT upheld the ITO's authority to impose interest for delayed filing but allowed the assessee to request a reduction under rule 117A. The departmental appeal was allowed, affirming the ITO's power to levy interest while granting the assessee the chance to seek interest reduction under the specified rules. en-us Fri, 11 Jun 1982 00:00:00 +0530 Tue, 26 Apr 2011 18:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71742 The ITAT Pune reversed the Commr. (Appeals) decision, denying the assessee company a deduction u/s 80HH, as it found that manufacturing activity had commenced before the specified date. Regarding the levy of interest u/s 139(8) without a hearing, the ITAT upheld the ITO's authority to impose interest for delayed filing but allowed the assessee to request a reduction under rule 117A. The departmental appeal was allowed, affirming the ITO's power to levy interest while granting the assessee the chance to seek interest reduction under the specified rules. Case-Laws Income Tax Fri, 11 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71742