TMI Blog1984 (1) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was not granted by the ITO. 2. The assessees are partners in Mohamed Ismail Co., Ranipet. The common issue involved in these appeals is whether appeal lies before the AAC against the order of the ITO not granting interest under sections 214(2) and 244(1A). The common facts are that the ITO originally adopted the share income of the assessees from the firm Mohamed Ismail Co. provisionally subject to revision on ascertaining of correct share income from the firm. The ITO revised the order under section 155 of the Act in order to adopt the correct share income of the firm. For the assessment years 1972-73 and 1973-74, the ITO also passed order under section 155 to give effect to the order of revision under section 264 of the Act pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, sought that the order of the AAC should be set aside and that of the ITO restored. 4. The learned departmental representative has reiterated the common grounds taken by the revenue in these appeals and relied on the decision of the Madras High Court cited supra. The learned counsel for the assessee filed a copy of the order of the Tribunal, Madras Bench 'A' in the case of a firm and the partners for the assessment years 1972-73 to 1975-76 and 1978-79 wherein the Tribunal held that the appeals were maintainable and upheld the order of the Commissioner (Appeals) entertaining the appeals filed by the assessee claiming interest under sections 214(2) and 244(1A). 5. We have duly considered the rival contentions and the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urts, including the Madras High Court have held that no appeal is provided against non-grant of interest under section 214 as such although the assessee could raise that question if appeal has been filed against other grounds. The reason is the order rejecting the claim of interest under section 214 is not an order of assessment and, therefore, no appeal lies against such order. In our view section 246(1)(f) does not provide for entertaining of appeal against action of the ITO declining to grant interest under section 214 or 244 inasmuch as a plain reading of that section shows that appeal has been provided only against order under section 154 or section 155 having the effect of enhancing the assessment or reducing the refund or an order re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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