9911796707
TMI Blog1982 (9) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... the President of Liquor Contractors and is maintain a Fiat car and a telephone as well. It was claimed before the ITO that the telephone and the car are in the name of the assessee but these are being used by the association. No evidence could be produced before the ITO to support the contention. After examining the standard of living, size of the family and general rise in the prices of commodities, the withdrawal as shown by the assessee was considered to be low. The ITO therefore, estimated the household expenses at Rs. 15,000. Thus, Rs. 8,957 were added as income of the assessee from undisclosed sources. On appeal the AAC was of the view that the estimation made by the ITO was quite reasonable and the same was confirmed. Hence, this app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible to the assessee accordingly. 5. The next point of appeal is regarding the charging of interest under ss. 139 and 217. The ground of appeal is that the AAC erred in holding that no appeal lies against the charging of interest under the above sections. In his order, the ITO directed to charge penal interest under the above sections. On appeal, the AAC noted that no appeal lies against the charging of interest under the above sections under the provisions of s. 246. It is submitted before us on behalf of the assessee that the AAC should have allowed the appeal of the assessee on this point as at any rate it would be a consequential to the order of the AAC in the quantum appeal. We have heard the Revenue as well. 6. Copy of the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of CIT vs. Geeta Ram Kali Ram (1980) 15 CTR (All) 67 : (1980) 121 ITR 708 (All) (FB) which deals with the point and the expression "the assessee denies his liability to be assessed under this Act." Inter alia, it was held that the denial should be against being subject to the whole procedure for ascertaining and imposing a liability on the tax-payer and a denial against being subject to a part of the process of ascertaining and imposing a liability is not within its ambit. The denial clause does not encompass denial which is to some part of the process of assessment or under a particular provision of the Act. The Full Bench decision stressed the point that the grounds of objections cannot be entertained by the appellate authorities m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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