https://www.taxtmi.com/caselaws?id=57568 The Tribunal upheld the orders of the CWT(A) and the Assessing Officer, affirming the justification for levying interest under section 17B due to delayed filing of returns. The Assessing Officer's use of section 35 for rectification was deemed appropriate. The dismissal of appeals highlighted the mandatory nature of conditions under section 23(2A) and confirmed the applicability of section 17B in this case. en-us Wed, 28 Feb 2001 00:00:00 +0530 Fri, 10 Dec 2010 18:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57568 The Tribunal upheld the orders of the CWT(A) and the Assessing Officer, affirming the justification for levying interest under section 17B due to delayed filing of returns. The Assessing Officer's use of section 35 for rectification was deemed appropriate. The dismissal of appeals highlighted the mandatory nature of conditions under section 23(2A) and confirmed the applicability of section 17B in this case. Case-Laws Income Tax Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57568