https://www.taxtmi.com/caselaws?id=27271 The High Court held that the Income Tax Officer was not authorized to levy interest for a delay of less than a month in filing the income tax return, interpreting "month" in alignment with the British calendar. The Court ruled the interest levy under section 139(8) of the Income Tax Act, 1961, as unauthorized and illegal, quashing the order and directing each party to bear their own costs. en-us Mon, 22 Jul 1985 00:00:00 +0530 Thu, 11 Feb 2010 17:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27271 The High Court held that the Income Tax Officer was not authorized to levy interest for a delay of less than a month in filing the income tax return, interpreting "month" in alignment with the British calendar. The Court ruled the interest levy under section 139(8) of the Income Tax Act, 1961, as unauthorized and illegal, quashing the order and directing each party to bear their own costs. Case-Laws Income Tax Mon, 22 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27271