https://www.taxtmi.com/caselaws?id=16118 The court quashed the order imposing tax liability and interest on the petitioner for minor defects in Form No. 15H declarations under sections 201(1) and 201(1A) of the Income-tax Act, emphasizing the importance of natural justice principles. The court held that the petitioner should have been given an opportunity to rectify the defects before facing tax consequences. The matter was remitted to the Income-tax Officer for rectification without awarding costs to the petitioner. en-us Mon, 19 Apr 1999 00:00:00 +0530 Tue, 01 Sep 2009 12:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16118 The court quashed the order imposing tax liability and interest on the petitioner for minor defects in Form No. 15H declarations under sections 201(1) and 201(1A) of the Income-tax Act, emphasizing the importance of natural justice principles. The court held that the petitioner should have been given an opportunity to rectify the defects before facing tax consequences. The matter was remitted to the Income-tax Officer for rectification without awarding costs to the petitioner. Case-Laws Income Tax Mon, 19 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16118