Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1982 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1982 (6) TMI 120 - AT - Income TaxExtract: .......f computing interest under sub-s. (8) of s. 139 of the IT Act, 1961. We rely for this purpose on the authority of the Hon rsquo ble Kerala High Court in the case of Santha S. Shenoy and Ors. vs. Union of India and Ors. (1982) 29 CTR (Ker) 127 (1982) 135 ITR 39 (Ker). In view of what we have stated above, the departmental appeal is hereby dismissed.
|