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The High Court of Madras upheld the Commissioner's decision to not waive interest under section 139 of the Income-tax Act for the assessment years 1981-82 and 1982-83. The delay in filing returns was not considered justified due to reasons such as a past raid and partner's demise. Previous delays in filing returns did not automatically excuse later delays. A separate waiver for different assessment years based on a partner's death did not apply to the current case. The writ petitions were dismissed.
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