https://www.taxtmi.com/caselaws?id=22430 The High Court partially allowed the petition, directing full waiver of interest under section 139(8) for the assessment year 1978-79, while upholding the Commissioner's decision on interest charged under section 217 for both years. The Court disagreed with the Commissioner's refusal to waive interest for 1978-79, emphasizing the need for audit before filing. Costs were not awarded in the judgment. en-us Thu, 30 Aug 1990 00:00:00 +0530 Thu, 10 Dec 2009 10:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22430 The High Court partially allowed the petition, directing full waiver of interest under section 139(8) for the assessment year 1978-79, while upholding the Commissioner's decision on interest charged under section 217 for both years. The Court disagreed with the Commissioner's refusal to waive interest for 1978-79, emphasizing the need for audit before filing. Costs were not awarded in the judgment. Case-Laws Income Tax Thu, 30 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22430