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J.K. Synthetics Ltd. Versus Commissioner of Income-tax

IT CASE NO. 106 OF 1989 - Dated:- 10-1-1991 - B.N. KRIPAL AND MS. SANTOSH DUGCAL, JJ. Shri P.N. Monga for the Applicant. Shri D.K. Jain and R.N. Verma for the Respondent JUDGMENT Kirpal, J.-The petitioner seeks reference of the following questions to this Court: "On the facts and in the circumstances of the case, whether the learned Tribunal was justified in upholding the disallowance of ₹ 2,89,129 out of the expenses incurred on account of repairs to machinery? 2. On the facts and in .....

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ibunal was justified in sustaining the disallowance of ₹ 42,620 out of JK Steel division expenses incurred on account of small and customary presents to customers ? 4. On the facts and in the circumstances of the case, whether the learned Tribunal was justified in holding that interest charged under sections 139(8) and 215 of the Income-tax Act, 1961 is not appealable even though the assessee disputes the entire interest charged?" 2. As regards question Nos. 1 to 3 are concerned, in o .....

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the liability to pay interest under the said section is, however, not in issue. The Supreme Court in the case of Central Provinces Manganese Org Co. Lid v. CIT [1986] 160 ITR 9611 has held that where the liability to pay interest is not in dispute then merely on the question of quantum an appeal against the levy is not maintainable. The learned counsel for the petitioner contends that the Tribunal is wrong in holding that the liability to pay interest was not in dispute. We, however, find that .....

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