https://www.taxtmi.com/caselaws?id=37306 The Court ruled in favor of the assessee, rejecting the department's claim for additional interest beyond the initial return filing date. The Court emphasized that even an incomplete or incorrectly filed return could be considered valid if accepted by the Income Tax Officer for provisional assessment. Therefore, the Court held that charging interest beyond the date of the initial return was unjustifiable. The Court answered the referred question in the negative, supporting the assessee's position and awarded costs to the assessee. en-us Thu, 11 Oct 1979 00:00:00 +0530 Mon, 29 Mar 2010 10:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37306 The Court ruled in favor of the assessee, rejecting the department's claim for additional interest beyond the initial return filing date. The Court emphasized that even an incomplete or incorrectly filed return could be considered valid if accepted by the Income Tax Officer for provisional assessment. Therefore, the Court held that charging interest beyond the date of the initial return was unjustifiable. The Court answered the referred question in the negative, supporting the assessee's position and awarded costs to the assessee. Case-Laws Income Tax Thu, 11 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37306