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TMI Blog2007 (7) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... on, by consent of counsel for the parties to the Its , the matter is taken up for hearing, though they are posted for admission before this court today. 2 Aggrieved by the orders of the reassessment for the assessment years 11993-94, 1994-95 and 1996-97, passed by the assessing authority in case of his powers under section 147 of the Income-tax Act, 1961, the assesses had carried the matter by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representative has not agitated the disallowance of interest made by the assessing authority for the aforesaid assessment years. In the words of the first appellate authority "At the time of hearing the authorised representative has not agitated the disallowance of interest made by the Assessing Officer at Es. 48,480 in the assessment years 1993-94, 1994-95 and 1996-97. It has been prayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, therefore, could not have filed any appeals before the Tribunal, though technically an appeal might lie, such an appeal would be clearly unarguable. 6 The Tribunal, after considering the case of the assesses, had disposed of the appeals, by its order dated October 9, 2006. Aggrieved by the aforesaid order, the assesses is before us in these appeals filed under section 260A of the Income-tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt years 1993-94, 1994-95 and 1996- 97, the assessee could not have filed any appeals before the Income-tax Appellate Tribunal. In our opinion, Shri George K. George, learned standing counsel for the Revenue is justified in saying so, the reason being that the assessee, having not objected to the orders passed by the assessing authority on a particular point before the first appellate authority an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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