https://www.taxtmi.com/caselaws?id=8176 The court held that the Income-tax Officer was not justified in imposing penal interest under the third clause of the proviso to section 139(1)(b) of the Income-tax Act, 1961, as the petitioner did not request an extension for submitting the return. The court allowed the writ petition, quashed the order regarding the levy of penal interest, and awarded costs to the petitioner, including advocate's fee. en-us Thu, 05 Mar 1970 00:00:00 +0530 Tue, 31 Mar 2009 19:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8176 The court held that the Income-tax Officer was not justified in imposing penal interest under the third clause of the proviso to section 139(1)(b) of the Income-tax Act, 1961, as the petitioner did not request an extension for submitting the return. The court allowed the writ petition, quashed the order regarding the levy of penal interest, and awarded costs to the petitioner, including advocate's fee. Case-Laws Income Tax Thu, 05 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8176