https://www.taxtmi.com/caselaws?id=9307 The High Court of Mysore addressed issues concerning the interpretation of section 139 of the Income-tax Act, 1961. In a batch of twelve writ petitions, the court ruled that interest could be charged under section 139, even if a return was filed under sub-section (4) of section 139. The court emphasized the importance of timely filing of returns and quashed the Commissioner's orders related to the levy of interest under section 139(1). The judgment underscored the need to consider all relevant factors in determining the applicability of interest under the Act. en-us Thu, 28 Jun 1973 00:00:00 +0530 Sun, 21 Jun 2009 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9307 The High Court of Mysore addressed issues concerning the interpretation of section 139 of the Income-tax Act, 1961. In a batch of twelve writ petitions, the court ruled that interest could be charged under section 139, even if a return was filed under sub-section (4) of section 139. The court emphasized the importance of timely filing of returns and quashed the Commissioner's orders related to the levy of interest under section 139(1). The judgment underscored the need to consider all relevant factors in determining the applicability of interest under the Act. Case-Laws Income Tax Thu, 28 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9307