https://www.taxtmi.com/caselaws?id=29333 The High Court set aside the Commissioner's decision to impose interest under s. 139(8)(a) of the Income Tax Act, 1961, as the assessing officer failed to provide the assessee with an opportunity to explain the delay in filing the return, rendering the imposition of interest invalid. The Court emphasized the need for consistency in considering delays across different sections of the Act and remanded the matter for re-examination by the Commissioner. No costs were awarded in this case. en-us Thu, 05 Feb 1981 00:00:00 +0530 Fri, 12 Mar 2010 12:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29333 The High Court set aside the Commissioner's decision to impose interest under s. 139(8)(a) of the Income Tax Act, 1961, as the assessing officer failed to provide the assessee with an opportunity to explain the delay in filing the return, rendering the imposition of interest invalid. The Court emphasized the need for consistency in considering delays across different sections of the Act and remanded the matter for re-examination by the Commissioner. No costs were awarded in this case. Case-Laws Income Tax Thu, 05 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29333