https://www.taxtmi.com/caselaws?id=26446 The High Court ruled in favor of the assessee, affirming that the return filed without enclosing the balance-sheet and profit and loss account was valid. The court held that the non-filing of these documents was a procedural defect, curable by later submission. Additionally, the court found no provision for charging interest under section 139(8) until the submission of the balance-sheet and profit and loss account. The Commissioner's direction to charge interest was set aside, and the original order of the Income-tax Officer was restored, with no costs awarded. en-us Thu, 06 Mar 1986 00:00:00 +0530 Fri, 05 Feb 2010 10:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26446 The High Court ruled in favor of the assessee, affirming that the return filed without enclosing the balance-sheet and profit and loss account was valid. The court held that the non-filing of these documents was a procedural defect, curable by later submission. Additionally, the court found no provision for charging interest under section 139(8) until the submission of the balance-sheet and profit and loss account. The Commissioner's direction to charge interest was set aside, and the original order of the Income-tax Officer was restored, with no costs awarded. Case-Laws Income Tax Thu, 06 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26446