https://www.taxtmi.com/caselaws?id=16841 The court confirmed the imposition of interest under section 139(8) of the Income-tax Act, holding that the petitioner's belief about taxable income was not accepted by the Revenue. However, the court ruled in favor of the petitioner regarding the penalty under section 271(1)(a), finding that her voluntary disclosure of income before any notice was issued fell within the provisions of section 273A. The penalty was quashed, and the court partially allowed the writ petition, with no costs awarded in the judgment. en-us Tue, 02 Dec 1997 00:00:00 +0530 Sat, 12 Sep 2009 15:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16841 The court confirmed the imposition of interest under section 139(8) of the Income-tax Act, holding that the petitioner's belief about taxable income was not accepted by the Revenue. However, the court ruled in favor of the petitioner regarding the penalty under section 271(1)(a), finding that her voluntary disclosure of income before any notice was issued fell within the provisions of section 273A. The penalty was quashed, and the court partially allowed the writ petition, with no costs awarded in the judgment. Case-Laws Income Tax Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16841