1990 (12) TMI 64 - HC - Income Tax

Summary

The High Court of Allahabad dismissed a writ petition challenging an order of the Commissioner of Income-tax under section 264 of the Income-tax Act. The petitioner, a partnership firm, filed the return late citing illness of an employee. The Commissioner rejected the request to waive interest, finding that there was ample time to file the return. The court found no merit in the petition and dismissed it without costs.