TMI Blog1982 (6) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... (8) in view of Gauhati High Court s decision in (1976) 103 ITR 505 (Gau) and that "the ld. CIT(A) erred both in facts and in law in holding that amounts paid beyond the date prescribed under s. 211 should still be treated as payments or advance tax and credit for the same should be given in determining interest under s. 139(8)". 2. We have looked into the grounds of appeal filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, be said that the only ground of appeal for determination before the CIT(A) was the charging of interest under s. 139(8) besides the assessee s denying its liability to interest under s. 139(8) of the Act. The appeal, therefore, against such grounds of appeal clearly lay to the ld. CIT(A) in terms of cl. c of s. 246 of the IT Act, 1961, and the subject matter of this appeal is, in our opi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such for the purpose of 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 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. - - TaxTMI - TMITax - Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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