https://www.taxtmi.com/caselaws?id=8488 The court dismissed seven writ petitions challenging Income-tax Act assessments for multiple years, emphasizing the levy of interest, rejection of penalty waiver without a hearing, and extension of filing deadlines. It clarified that interest applies if returns are filed beyond the due date but within specified notice dates, rejecting arguments against interest levies without extension requests. The court upheld the Commissioner's decision not to provide an oral hearing under section 271(4A), stating it is not quasi-judicial. The petitioner was directed to appeal penalties through the appropriate process, with no costs awarded in the case. en-us Wed, 21 Jul 1971 00:00:00 +0530 Sun, 26 Apr 2009 23:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8488 The court dismissed seven writ petitions challenging Income-tax Act assessments for multiple years, emphasizing the levy of interest, rejection of penalty waiver without a hearing, and extension of filing deadlines. It clarified that interest applies if returns are filed beyond the due date but within specified notice dates, rejecting arguments against interest levies without extension requests. The court upheld the Commissioner's decision not to provide an oral hearing under section 271(4A), stating it is not quasi-judicial. The petitioner was directed to appeal penalties through the appropriate process, with no costs awarded in the case. Case-Laws Income Tax Wed, 21 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8488