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Section 139(8) of the Income-tax Act, 1961 - Return of income - Interest for late filing of - Assessment year 1975-76 - Petitioner filed return belatedly on 19-12-1975 which was due to be filed on 31-7-1975 and petitioner's explanation was that its munim was suffering from infective hepatitis till 3-3-1975 - Whether interest could be validly levied under section 139(8) - Held, yes FACTS The petitioner-firm was required to file return on before 31-7-1975 for the assessment year 1975-76. The petitioner had applied for extension of time till 30-11-1975 but no orders were passed. The return was filed on 19-12-1975. Proceedings under section 271(1)(a) for levying penalty and also under section 139(8) for levying interest for the late filing of return were initiated against the petitioner. The petitioner's explanation was that its munim was suffering from hepatitis till 3-3-1975. The ITO had dropped proceedings under section 271(1)(a), but had levied interest under section 139(8). Thereafter, the petitioner had applied under rule 117 A of the Income-tax Rules, 1962, for the waiver of the interest, which was rejected. The Commissioner also rejected the petitioner's application under section 264. On writ: HELD The petitioner had given the explanation that it was prevented from furnishing the return within time within the meaning of sub-rule (4) of rule 117A, as its munim was suffering from infective hepatitis from 20-12-1974 till about 3-3-1975 which was supported by the certificate of doctor. The Commissioner had rightly held that there was ample time for the petitioner to file the return which was due by 31-7-1975, as the illness of munim was only till 3-3-1975. Therefore, writ petition was dismissed. JUDGMENT Reddy, CJ. - We are unable to see any substance in this writ petition. The writ petition is directed against an order of the Commissioner made under section 264 of the Income-tax Act, 1961 ('the Act). The relevant facts are the following: That the petitioner is a partnership firm. For the assessment year 1975-76, the return ought to have been filed on or before 31-7-1975. (The relevant previous accounting year ended on 21-6-1974). It appears that the petitioner…

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