1983 (11) TMI 137 - AT - Income Tax

Summary

The Appellate Tribunal ITAT DELHI-A dismissed the revenue's appeal regarding the deletion of interests charged under sections 139(8) & 217 of the Income-tax Act, 1961. The Appellate Asstt. Commissioner allowed the claim of the assessee as there was no specific order made for charging such interest. The Tribunal held that the ITO cannot charge interest without a specific order, as per a previous case. The appeal of the revenue was dismissed.