https://www.taxtmi.com/caselaws?id=15891 Interest for delay in filing the return and in payment of advance tax can be levied as part of the assessment process without a separate show-cause notice or distinct hearing, because the liability arises under the Act and the assessee can place relevant facts during assessment proceedings. The contention that prior notice was necessary was rejected. Expenditure on maintenance of a so-called transit house was disallowed where the Tribunal found, on the facts, that it was in substance a guest house; the related deduction was therefore not allowable. No legal error was found in either the levy of interest or the disallowance of the expenditure. en-us Tue, 09 Feb 1999 00:00:00 +0530 Sat, 29 Aug 2009 16:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15891 Interest for delay in filing the return and in payment of advance tax can be levied as part of the assessment process without a separate show-cause notice or distinct hearing, because the liability arises under the Act and the assessee can place relevant facts during assessment proceedings. The contention that prior notice was necessary was rejected. Expenditure on maintenance of a so-called transit house was disallowed where the Tribunal found, on the facts, that it was in substance a guest house; the related deduction was therefore not allowable. No legal error was found in either the levy of interest or the disallowance of the expenditure. Case-Laws Income Tax Tue, 09 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15891