https://www.taxtmi.com/caselaws?id=9298 The court allowed the petitions challenging the Commissioner of Income-tax's order under section 264 of the Income-tax Act, 1961 related to interest levy under section 215 for assessment years 1967-68 and 1968-69. The court found the Commissioner erred in not considering the petitioner's justification for not including minor sons' income in advance tax estimates, as per rule 40(5) of the Rules. The court remitted the case for reconsideration, directing the Commissioner to review the revision petitions in line with the law and court's observations, without addressing the mandatory inclusion of minors' income in advance tax estimates. en-us Tue, 09 Oct 1973 00:00:00 +0530 Sun, 21 Jun 2009 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9298 The court allowed the petitions challenging the Commissioner of Income-tax's order under section 264 of the Income-tax Act, 1961 related to interest levy under section 215 for assessment years 1967-68 and 1968-69. The court found the Commissioner erred in not considering the petitioner's justification for not including minor sons' income in advance tax estimates, as per rule 40(5) of the Rules. The court remitted the case for reconsideration, directing the Commissioner to review the revision petitions in line with the law and court's observations, without addressing the mandatory inclusion of minors' income in advance tax estimates. Case-Laws Income Tax Tue, 09 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9298