https://www.taxtmi.com/caselaws?id=234957 The appeals filed by the assessee challenging the denial of relief under Sections 234A and 234B of the Income Tax Act, 1961 were dismissed. The Tribunal found no evidence linking the delay in filing returns to the absence of seized materials or revenue's delay in providing them. The Tribunal suggested seeking waiver of interest from Revenue Authorities if desired. The judgment emphasized the need for evidence linking the delay to seized materials for seeking waiver of interest. Failure to provide such evidence resulted in the dismissal of the appeals as no substantial question of law arose for consideration. en-us Mon, 11 Mar 2013 00:00:00 +0530 Wed, 23 Oct 2013 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234957 The appeals filed by the assessee challenging the denial of relief under Sections 234A and 234B of the Income Tax Act, 1961 were dismissed. The Tribunal found no evidence linking the delay in filing returns to the absence of seized materials or revenue's delay in providing them. The Tribunal suggested seeking waiver of interest from Revenue Authorities if desired. The judgment emphasized the need for evidence linking the delay to seized materials for seeking waiver of interest. Failure to provide such evidence resulted in the dismissal of the appeals as no substantial question of law arose for consideration. Case-Laws Income Tax Mon, 11 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234957