TMI Blog1976 (10) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... (shortly called " the Tribunal "), for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal could direct the Appellate Assistant Commissioner to give his decision on the additional ground which had been taken before him in the appeals for 1964-65 and 1965-66 that the Income-tax Officer has erred in charging penal interest under section 215 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain disallowances made by the Income-tax Officer. It (the assessee) reiterated the additional ground sought to be raised by it before the Appellate Assistant Commissioner regarding chargeability of penal interest. The Tribunal accepted the contention, allowed the appeal in part and directed the Appellate Assistant Commissioner to decide the appeal afresh regarding chargeability of penal inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 107 ITR 533, 537 (All), a Division Bench of this court, while interpreting analogous provisions contained in the Indian Income-tax Act, 1922, observed thus : " It would have been desirable to provide an appeal against the order of the Income-tax Officer imposing interest in view of the amendments but unfortunately no corresponding amendment was made in section 30 and the position remained as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 155, or section 250 or section 254 or section 260 or section 262 or section 264 is altogether different from challenging in appeal the correctness of the levy of interest under section 215. For the reasons stated above we answer the question referred to us in the negative, in favour of the Commissioner of Income-tax and against the assessee. Our answer is as follows : " On the facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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