TMI Blog1992 (9) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ct"). By that notice, the income-tax authorities have sought to rectify an order of assessment dated August 21, 1979, in so far as it relates to the payment of interest under section 214 of the Act. In my view, the impugned notice cannot be sustained on the simple ground that the income-tax authorities would have no reason to be aggrieved by the order of assessment dated August 21, 1979. The pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o make a fresh assessment in respect of the assessment order in question, according to the guidelines laid down by the Commissioner in his order. The Income-tax Officer then reassessed the petitioner for the assessment year in question and passed an order on August 21, 1979, by which the Income-tax Officer has found that a sum of Rs. 44,94,750 was refundable to the petitioner. Interest has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further interim order was passed restraining the respondents from passing any final order. The only dispute, according to the respondents, that could arise regarding the payment of interest under section 214 is whether the regular assessment was from the date of the original order passed on March 10, 1975, or the order passed on August 21, 1979. The respondents relied upon an order of the Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 214. It is, therefore, not understood how the income-tax authorities could at all be aggrieved by the order passed by the Income-tax Officer on August 21, 1979. If at all, it was a case where the petitioner might have entertained some grievance regarding the amount of interest calculated. The impugned notice has, therefore, been issued by the Income-tax Officer without any application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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