https://www.taxtmi.com/caselaws?id=15272 Where delay in filing a return is caused by seizure of the assessee's books and records, the appellate authority may, on the facts, confine interest for delayed filing to the period ending with the seizure. The Court accepted that the inability to access the necessary documents justified limiting the levy, and upheld the appellate authority's direction waiving interest beyond that date. The revenue challenge to the restriction failed, and the question was answered in favour of the assessee. en-us Mon, 07 Sep 1998 00:00:00 +0530 Tue, 04 Aug 2009 13:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15272 Where delay in filing a return is caused by seizure of the assessee's books and records, the appellate authority may, on the facts, confine interest for delayed filing to the period ending with the seizure. The Court accepted that the inability to access the necessary documents justified limiting the levy, and upheld the appellate authority's direction waiving interest beyond that date. The revenue challenge to the restriction failed, and the question was answered in favour of the assessee. Case-Laws Income Tax Mon, 07 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15272