https://www.taxtmi.com/caselaws?id=125215 Interest and penalty for delayed payment of foreign travel tax were held unsustainable where the penal notice was issued beyond the prescribed six-month limitation period and did not allege suppression, wilful misstatement or collusion. On the facts stated, the assessee had filed the return within time and had already paid the tax and interest shortly after the due date, so the interest demand could not be confirmed again. The consequence was that the confirmation of interest and penalty was set aside on limitation grounds, with relief to the assessee. en-us Thu, 06 Nov 2008 00:00:00 +0530 Sun, 06 Aug 2017 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125215 Interest and penalty for delayed payment of foreign travel tax were held unsustainable where the penal notice was issued beyond the prescribed six-month limitation period and did not allege suppression, wilful misstatement or collusion. On the facts stated, the assessee had filed the return within time and had already paid the tax and interest shortly after the due date, so the interest demand could not be confirmed again. The consequence was that the confirmation of interest and penalty was set aside on limitation grounds, with relief to the assessee. Case-Laws Customs Thu, 06 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125215