https://www.taxtmi.com/forum/issue?id=2295 Interest chargeability under Section 139(8A) applies only to historical assessments where the assessing officer retained and exercised the power to extend the filing date, making late filing interest recoverable in those circumstances. en-us Mon, 18 Oct 2010 12:16:15 +0530 Thu, 23 Jan 2025 15:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2295 Interest chargeability under Section 139(8A) applies only to historical assessments where the assessing officer retained and exercised the power to extend the filing date, making late filing interest recoverable in those circumstances. Discussion-Forum Income Tax Mon, 18 Oct 2010 12:16:15 +0530 https://www.taxtmi.com/forum/issue?id=2295