TMI Blog2017 (10) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the petitioner would submit that the assessee does not dispute their liability but would contend that there is some computation error committed by the Commission. However, for such a matter, the case cannot be sent back to the said Commission as the Commission has no power to review its order. Nevertheless, the assessing officer of the petitioner is well within his jurisdiction to examine the correctness of the stand taken by the assessee, as regards the error in computation. With regard to the interest under Section 220 (2) of the Act, the learned counsel appearing for the petitioner would submit that the petitioner will workout their remedies under the Act. - W.P. Nos. 27561 to 27563 of 2007 W.M.P.No.1 of 2007 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that subject to the decision of the Constitution Bench of the Honourable Supreme Court, the assessee would have no objection for the order being revised by the Commission. 6. However, the Commission did not accept the said submission on the ground that it would go by law which was holding the field as on the relevant date viz., in the case of CIT Vs. Anjum M.H. Ghaswala reported in [2001] 252 ITR 1 (SC) and proceeded to levy interest under Sections 234 (A), 234(B) and 234(C). 7. At this juncture, the assessee has prayed for waiver of interest chargeable under Section 220 (2) of the Act. However, the Commission observed that it is open to the assessee to approach the Commission after discharging the liabilities. 8. The issue which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly upto to the stage under Section 245 (D)(1) of the Act. However, in the impugned order, the Commission has charged interest upto the stage of 245 (D)(4). 10. Therefore, to that extent, the impugned order has to be interfered with. So far as the interest under Section 234 (A) is concerned, the learned counsel appearing for the petitioner would submit that the assessee does not dispute their liability but would contend that there is some computation error committed by the Commission. However, for such a matter, the case cannot be sent back to the said Commission as the Commission has no power to review its order. Nevertheless, the assessing officer of the petitioner is well within his jurisdiction to examine the correctness of the stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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