https://www.taxtmi.com/caselaws?id=103864 The Appellate Tribunal ITAT Cuttack dismissed the departmental appeal and upheld the cross-objection filed by the assessee in a case concerning the assessment year 1995-96. The Tribunal found that the ITO exceeded his authority by levying tax and interest under sections 201/201(1A) of the Income-tax Act for non-filing or delayed filing of Form 15H. Emphasizing humanitarian grounds due to the managing partner's health condition, the Tribunal concluded that the ITO's actions were excessive and lacked jurisdiction. The decision highlighted the importance of considering exceptional circumstances in tax matters. en-us Thu, 03 May 2001 00:00:00 +0530 Fri, 24 Feb 2012 18:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103864 The Appellate Tribunal ITAT Cuttack dismissed the departmental appeal and upheld the cross-objection filed by the assessee in a case concerning the assessment year 1995-96. The Tribunal found that the ITO exceeded his authority by levying tax and interest under sections 201/201(1A) of the Income-tax Act for non-filing or delayed filing of Form 15H. Emphasizing humanitarian grounds due to the managing partner's health condition, the Tribunal concluded that the ITO's actions were excessive and lacked jurisdiction. The decision highlighted the importance of considering exceptional circumstances in tax matters. Case-Laws Income Tax Thu, 03 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103864