https://www.taxtmi.com/caselaws?id=23367 The High Court ruled in favor of the assessee regarding the interpretation of the additional ground raised challenging the charging of interest under section 139(1) of the Income-tax Act. It held that the Tribunal had the jurisdiction to decide on issues not raised before lower authorities and affirmed the Tribunal's competence to adjudicate on the interest charging ground. The High Court also confirmed that interest could be charged without an application for extension of time to file the return, aligning with the Supreme Court's decision in Ganesh Dass Sreeram v. ITO. en-us Mon, 12 Sep 1988 00:00:00 +0530 Fri, 18 Dec 2009 16:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23367 The High Court ruled in favor of the assessee regarding the interpretation of the additional ground raised challenging the charging of interest under section 139(1) of the Income-tax Act. It held that the Tribunal had the jurisdiction to decide on issues not raised before lower authorities and affirmed the Tribunal's competence to adjudicate on the interest charging ground. The High Court also confirmed that interest could be charged without an application for extension of time to file the return, aligning with the Supreme Court's decision in Ganesh Dass Sreeram v. ITO. Case-Laws Income Tax Mon, 12 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23367