https://www.taxtmi.com/caselaws?id=27920 The Tribunal upheld the waiver of interest charges for late filing of returns by a former Minister, citing health issues as sufficient cause for delay. The court determined that an appeal to the Appellate Assistant Commissioner is competent in cases involving interest charges under section 139 of the Income Tax Act. It emphasized the ITO's obligation to consider waiver provisions before the appeal process and concluded that the ITO must pass an order on interest waiver or reduction before determining the appeal's validity. en-us Tue, 22 Nov 1983 00:00:00 +0530 Tue, 16 Feb 2010 17:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27920 The Tribunal upheld the waiver of interest charges for late filing of returns by a former Minister, citing health issues as sufficient cause for delay. The court determined that an appeal to the Appellate Assistant Commissioner is competent in cases involving interest charges under section 139 of the Income Tax Act. It emphasized the ITO's obligation to consider waiver provisions before the appeal process and concluded that the ITO must pass an order on interest waiver or reduction before determining the appeal's validity. Case-Laws Income Tax Tue, 22 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27920