https://www.taxtmi.com/caselaws?id=36301 The High Court allowed the petitions and directed the Tribunal to refer questions of law raised by the revenue regarding the leviability of interest for delayed filing of income tax returns under section 139(4)(a) of the Income Tax Act, 1961. The Court emphasized that the issue of interest chargeability without an extension of time by the Income Tax Officer is a legal matter. No costs were awarded as there was no representation from the assessee's side. The judgment underscores the significance of legal clarity on interest charges for late filing of tax returns. en-us Sat, 23 Aug 1980 00:00:00 +0530 Sat, 20 Mar 2010 14:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36301 The High Court allowed the petitions and directed the Tribunal to refer questions of law raised by the revenue regarding the leviability of interest for delayed filing of income tax returns under section 139(4)(a) of the Income Tax Act, 1961. The Court emphasized that the issue of interest chargeability without an extension of time by the Income Tax Officer is a legal matter. No costs were awarded as there was no representation from the assessee's side. The judgment underscores the significance of legal clarity on interest charges for late filing of tax returns. Case-Laws Income Tax Sat, 23 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36301