Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1998 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (12) TMI 48 - MADRAS HIGH COURTExtract: .......assessee though it has filed the return belatedly. Hence we are not in agreement with the views of the Tribunal that interest is chargeable under s. 139 of the IT Act. Accordingly, we answer the question of law referred to us in the negative and in favour of the assessee. However, in the circumstance of the case, there will be no order as to costs.
|