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TMI Blog1986 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ce under section 256(1) of the Income-tax Act (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that charging of interest under section 217 is not appealable along with the other g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Income-tax (Appeals) directed the Income-tax Officer to look into the question of levy of interest under section 217 of the Act after taking into consideration the fact that for the purpose of levy of interest, payment made on 31st March would have to be treated as having been made within the financial year. Aggrieved by the order passed by the Commissioner of Income-tax (Appeals) d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brothers [1984] 146 ITR 125 (MP), where it was observed that if there was a valid and competent appeal before the Appellate Assistant Commissioner, then no restriction could be placed on the powers of the Appellate Assistant Commissioner to deal with the order of assessment and that the question of liability of the assessee to pay interest under section 217 of the Act formed part of the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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