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1986 (11) TMI 124 - AT - Income Tax


The appeal was filed by the assessee challenging the imposition of interest under section 139(8) of the Income-tax Act, 1961. The tribunal held that the interest is mandatory for delays in filing returns and the assessing officer must levy it. The tribunal upheld the decision to invoke section 154 for imposing the interest, dismissing the appeal. (Case citation: 1986 (11) TMI 124 - ITAT JAIPUR)

 

 

 

 

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