https://www.taxtmi.com/caselaws?id=38214 The Division Bench concluded that interest under Section 139(1)(iii) is leviable for delayed returns without an extension request. The appeal was partly allowed, setting aside the previous order to the extent it contradicted this interpretation. The respondent's contentions regarding the deduction of already paid tax and the non-obligation to file a provisional estimate without notice were upheld. No costs were ordered. en-us Wed, 20 Jul 1977 00:00:00 +0530 Sat, 03 Apr 2010 18:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38214 The Division Bench concluded that interest under Section 139(1)(iii) is leviable for delayed returns without an extension request. The appeal was partly allowed, setting aside the previous order to the extent it contradicted this interpretation. The respondent's contentions regarding the deduction of already paid tax and the non-obligation to file a provisional estimate without notice were upheld. No costs were ordered. Case-Laws Income Tax Wed, 20 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38214