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TMI Blog2017 (3) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... d in law as well as on facts in not dealing with the various grounds of appeal raised by the appellant company and has dealt with only one ground and rest of the grounds raised in appeal has not been dealt with in the appellate order and thus the order passed by the learned Commissioner of Income Tax, Appeals - 11, is bad in law as well as on facts. 2. The learned Commissioner of Income Tax, Appeals -11, Ahmedabad has erred in law as well as on facts to appreciate the fact that the Notice of demand served on the appellant is bad in law as well as on factsas since there is no fresh addition in the order passed under section 153A r. w. s. 143(3) of the Act dated 28-02-2015 even though the interest liability has been raised on the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the tax already determined in earlier assessment and paid by the appellant has not been deducted from the tax liability for the calculation of the interest under section 234A and 234B of the Act. 8. The learned Commissioner of Income Tax(A)-11, Ahmedabad has erred in law in not taking into account the calculation of interest and period for which the interest is payable by the appellant under section 234A and 234 B of the Act. 9. The learned Assistant Commissioner of Income Tax, Central Circle - 1, Rajkot and the learned Commissioner of Income Tax ( A ) - 11 has erred in law as well as on facts in appreciating the fact that there is no fresh addition under the order passed u/s. 153 A r.w.s. 143(3) then how the interest liability which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. It is the case of the assessee that no fresh addition has been made in the order passed under s.153A of the Act and the interest liability, if any, on the earlier regular assessment as arising thereon has also been discharged by payment thereof. Therefore, once the interest liability has been calculated in the regular assessment, there is no scope of extending such liability again in the proceedings under s.153A of the Act when the taxable income has not been disturbed at all. 4. With the assistance of the ld.AR for the assessee Mr.Sagar Shah, we have perused the orders of the authorities below referred hereinabove as well as provisions of section 234-A & 234-B of the Act. The narrow question that arises for our determination is wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of the earlier assessment aforesaid." [ underline is ours ] 4.2. We also reproduce herewith a text of section 234-B(3) of the Act as applicable at relevant time. "234B(3) Where, as a result of an order of reassessment or recomputation under section 147 [or section 153A], the amount on which interest was payable under sub-section (1) I increased, the assessee shall be liable to pay simple interest at the rate of [one] per cent for every month or part of a month comprised in the period commencing on the day following [the date of determination of total income under sub-section (1) of section 143 [and where a regular assessment is made as is referred to in sub-section (1) following the date of such regular assessment] and ending o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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