https://www.taxtmi.com/caselaws?id=11698 The High Court of Delhi dismissed the writ petition seeking waiver of penalty and interest for late filing of returns. The court held that the delay was not caused by the Central Bureau of Investigation seizing account books, but by the assessee's failure to maintain accounts promptly. It was ruled that there were no grounds to interfere with the orders issued under section 273A of the Income-tax Act, 1961. Justice Manmohan Sarin delivered the judgment. en-us Tue, 25 Jun 2002 00:00:00 +0530 Sat, 06 Feb 2010 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11698 The High Court of Delhi dismissed the writ petition seeking waiver of penalty and interest for late filing of returns. The court held that the delay was not caused by the Central Bureau of Investigation seizing account books, but by the assessee's failure to maintain accounts promptly. It was ruled that there were no grounds to interfere with the orders issued under section 273A of the Income-tax Act, 1961. Justice Manmohan Sarin delivered the judgment. Case-Laws Income Tax Tue, 25 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11698