https://www.taxtmi.com/caselaws?id=24966 The High Court held that it is not mandatory for the Income-tax Officer to provide notice and an opportunity to the assessee before levying interest under section 139(8) of the Income-tax Act. The court emphasized that the assessee can still request a reduction or waiver of interest after the levy is imposed, as per rule 117A of the Income-tax Rules, 1962. The appellant's challenge against the interest imposition without prior notice was dismissed, affirming the legality of the interest levy without advance notification. en-us Wed, 16 Dec 1987 00:00:00 +0530 Sat, 23 Jan 2010 14:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24966 The High Court held that it is not mandatory for the Income-tax Officer to provide notice and an opportunity to the assessee before levying interest under section 139(8) of the Income-tax Act. The court emphasized that the assessee can still request a reduction or waiver of interest after the levy is imposed, as per rule 117A of the Income-tax Rules, 1962. The appellant's challenge against the interest imposition without prior notice was dismissed, affirming the legality of the interest levy without advance notification. Case-Laws Income Tax Wed, 16 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24966