https://www.taxtmi.com/caselaws?id=18782 The court dismissed the writ petition challenging the Commissioner's order regarding the levy of interest under section 139(8) of the Income-tax Act. The petitioner's failure to establish sufficient cause for the delay in filing the return resulted in the justified imposition of interest, which was upheld by the court. The court emphasized that the petitioner's objections to the interest levy were previously considered and rejected during the assessment process, making a subsequent application for waiver of interest under rule 117A impermissible. en-us Fri, 24 Mar 1995 00:00:00 +0530 Mon, 02 Nov 2009 10:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18782 The court dismissed the writ petition challenging the Commissioner's order regarding the levy of interest under section 139(8) of the Income-tax Act. The petitioner's failure to establish sufficient cause for the delay in filing the return resulted in the justified imposition of interest, which was upheld by the court. The court emphasized that the petitioner's objections to the interest levy were previously considered and rejected during the assessment process, making a subsequent application for waiver of interest under rule 117A impermissible. Case-Laws Income Tax Fri, 24 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18782