https://www.taxtmi.com/caselaws?id=17170 The High Court of Allahabad quashed the orders passed by the Commissioner of Income-tax charging interest under specified sections of the Income-tax Act, 1961. The Court found that the Commissioner failed to consider the relevant amendment to sub-section (3A) of section 212 by the Finance Act, 1979, leading to erroneous conclusions on filing deadlines for advance tax estimates. The Court directed the Commissioner to reconsider the case in light of the amended sub-section and make a fresh decision on the interest charges. en-us Fri, 23 May 1997 00:00:00 +0530 Tue, 15 Sep 2009 15:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17170 The High Court of Allahabad quashed the orders passed by the Commissioner of Income-tax charging interest under specified sections of the Income-tax Act, 1961. The Court found that the Commissioner failed to consider the relevant amendment to sub-section (3A) of section 212 by the Finance Act, 1979, leading to erroneous conclusions on filing deadlines for advance tax estimates. The Court directed the Commissioner to reconsider the case in light of the amended sub-section and make a fresh decision on the interest charges. Case-Laws Income Tax Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17170