1986 (10) TMI 66 - AT - Income Tax

Summary

The appeal before the Appellate Tribunal ITAT Amritsar for the assessment year 1982-83 involved challenges related to charging of interest under sections 216 and 217 of the Income-tax Act, 1961. The AAC had held one ground as non-appealable, but the Tribunal disagreed, stating that all grounds of appeal must be considered. The Tribunal reversed the AAC's decision and allowed the appeal for statistical purposes only.