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2017 (2) TMI 782 - BOMBAY HIGH COURTDenial of the assessee's liability to interest under Section 215 - Held that:- It is clear that an appeal would lie against the charging of interest under Section 215 of the Act only if the appellant assessee denies his liability to pay the advance tax at all or challenges the quantum of advance tax determined by the Assessing Officer. Therefore, an appeal simplicitor to reduce the interest or waive the interest without challenging the determination of the advance tax either in whole or in part, would not be maintainable. Therefore, if the amount of advance tax is not disputed, the respondent cannot challenge only the levy of interest. This understanding of our is fortified by the decisions of this Court in Gammon India Vs. CIT [1993 (2) TMI 89 - BOMBAY High Court] & Phaltan Sugar Vs. Commissioner of Income Tax [1993 (8) TMI 41 - BOMBAY High Court] wherein even the Advocates for the assessee conceded the position that no appeal would lie only against levy of interest under Section 215 of the Act. It is made clear that we have independently applied our mind to the decision of Central Provinces Manganese Ore Co. Ltd. (1986 (5) TMI 3 - SUPREME Court ) to reach to the conclusion that no appeal under Section 246(1) (c) of the Act would lie only against levy of interest. As we are conscious that the above two decisions of this Court proceeded on concession of the Counsel for the assessee therein. Thus, this question is to be answered in favour of the applicant assessee. Liable to pay any interest under Section 215 of the Act for non-payment of advance tax in December, 1975 - Held that:- Considering the submission of the applicant assessee that non-payment of advance tax was on account of circumstances beyond the control of the assessee and for a reasonable cause, would not warrant deletion of interest payable on account of short payment / non-payment of the advance tax while considering the Subsection (1) of Section 215 of the Act. The considerations may have been different if we were considering an application of waiver under Subsection (4) of Section 215 of the Act.In the above view the applicant assessee is liable to pay the interest under Section 215 of the Act as held by the Tribunal.- Decided against the applicant assessee.
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