https://www.taxtmi.com/caselaws?id=26559 The court upheld the validity of the assessment order dated January 31, 1972, and the levy of interest under proviso (iii) of section 139(1) for returns filed under section 139(4). The petitioner's appeal challenging the assessment order and jurisdiction of appellate authorities regarding interest levy under section 139(8) was dismissed, with the court emphasizing the authority of income-tax officials to charge interest as per the specified provisions. The writ petition was deemed maintainable for seeking relief through the court's writ jurisdiction if entitled. en-us Wed, 08 Jan 1986 00:00:00 +0530 Sat, 06 Feb 2010 10:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26559 The court upheld the validity of the assessment order dated January 31, 1972, and the levy of interest under proviso (iii) of section 139(1) for returns filed under section 139(4). The petitioner's appeal challenging the assessment order and jurisdiction of appellate authorities regarding interest levy under section 139(8) was dismissed, with the court emphasizing the authority of income-tax officials to charge interest as per the specified provisions. The writ petition was deemed maintainable for seeking relief through the court's writ jurisdiction if entitled. Case-Laws Income Tax Wed, 08 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26559