TMI Blog1986 (10) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. The assessee had raised three contentions before the AAC by taking grounds of Appeal Nos. 1, 2 and 3. Ground No. 2 related to the charging of interest under section 217 of the Income-tax Act, 1961 ('the Act') and ground No. 3 to the charging of another interest of Rs. 243, which, according to the order of the AAC, was interest charged under section 216 of the Act. Ground No. 1 sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment in the case of the firm has been challenged in appeal or not. Proceeding on this basis, he concluded that it was obvious that no question of quantum of income is involved in the present appeal and the appeal was directed against the charge of interest simpliciter. The assessee has come in appeal to the Tribunal. 2. We have heard the submissions of both the sides. The real issue to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound of appeal and if its existence entities the assessee to a benefit of making his another ground to be appealable, the assessee surely is entitled to that benefit. An appellate authority can allow or reject a ground but cannot take that ground to be sham or non-existent. We do not see any merit in this novel approach of the AAC. Again it is worth mentioning that the AAC has, in fact, adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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