1984 (9) TMI 132 - AT - Income Tax

Appeal To CIT(A) Appellate Assistant Commissioner Assessee s Appeal Late Filing Original Assessment

Summary

The appeal was about interest levied under section 139(8) of the Income-tax Act, 1961. The Commissioner (Appeals) rejected the appeal as unmaintainable. The ITAT Jaipur allowed the appeal, setting aside the order levying penal interest under section 139(8) as the ITO lacked jurisdiction to charge interest.