TMI Blog2003 (5) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ce these involve common points and were heard together, therefore, they are being disposed of by a single order for the sake of convenience. 2. There being no material change except the amount of interest charged, I discuss the case of Smt. Kandabai S. Baldawa (ITA No. 1092/PN/2002). In this case, an action under s. 132 was completed on 24th Sept., 1998 and notice under s. 158BC was issued on 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in other three cases and aggrieved by these orders, all the assessees are in further appeal. 5. Shri Shivprasad Baldawa appearing in person in his case and as authorised representative in other cases of his relatives, has pleaded that the CIT(A) is unjustified in not entertaining the appeal of the assessee. He admitted that there is no provision of appeal against the order passed under s. 158 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entertaining the appeals of the assessees are sound and convincing. He is found to have followed the order of his predecessor in which each and every aspect of the matter has been discussed in detail. Elaborate reasonings have been given for not entertaining the appeals of the assessees because no such provision is there in the IT Act providing appeal against charging of interest under s. 158BFA( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the collection of statutory interest mandatory. That expression is used deliberately." Similar expression shall is used in s. 158BFA(1) and, therefore, the ratio of Hon ble Supreme Court in the case of Anjum M.H. Ghaswala squarely applies. The assessee either in his own case or in the case of other assessees whom he represents could not show as to how these appeals are maintainable before the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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