TMI Blog2008 (6) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... to make a law denying a remedy on failure to comply with deposit, the courts would save the remedy, if possible by the interpretative process. Further in taxing statute, if a view can be taken in favour of an assessee that view is ordinarily preferred - the penalty and interest under the Income Tax Act are different concepts and that definition of tax under Section 2(43) does not include penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 249(4) includes only tax and not interest. On behalf of the Revenue, the learned counsel submits that tax would include interest and admittedly if both the components are considered the assessee had not deposited the entire amount and consequently tribunal ought not to have entertained the appeal. 3. Section 249(4) is the provision whereby the remedy of the party is taken away, if there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of a section, the courts are bound to look at the definitions in the legislation for the purpose of interpreting and construing the expressions and words under the Act. The object being to avoid conflict and have a harmonious interpretation, unless the context otherwise requires. In these circumstances, in our opinion the expression "tax" does not include interest for the purpose of Section 249 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Harshad Shantilal Mehta [1998] 231 ITR 871. Considering the above, in our opinion, the Tribunal was right in the view taken. We accordingly confirm the view taken by the Tribunal. 6. The department had framed question (b). In our opinion, considering the fact that the said question has been remanded back to the C.I.T. (Appeal), we refuse to frame that question of law. 7. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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