https://www.taxtmi.com/caselaws?id=39019 The court ruled in favor of the petitioner, holding that prior to the amendment effective from April 1, 1972, the Income-tax Officer had no authority to levy interest for non-submission of returns where no extension was granted and no return was filed before assessment. The assessment order imposing interest was quashed, and writs of certiorari and mandamus were issued to prevent the respondent from collecting any amount as interest. No costs were awarded in the judgment. en-us Fri, 08 Aug 1975 00:00:00 +0530 Mon, 12 Apr 2010 10:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39019 The court ruled in favor of the petitioner, holding that prior to the amendment effective from April 1, 1972, the Income-tax Officer had no authority to levy interest for non-submission of returns where no extension was granted and no return was filed before assessment. The assessment order imposing interest was quashed, and writs of certiorari and mandamus were issued to prevent the respondent from collecting any amount as interest. No costs were awarded in the judgment. Case-Laws Income Tax Fri, 08 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39019