https://www.taxtmi.com/caselaws?id=60875 The Tribunal dismissed the assessee's appeals regarding voluntary surrender, upholding the additions made for assessment years 1983-84 and 1984-85. It was determined that the surrender was voluntary as stated in the letter, with no evidence of coercion provided. Additionally, the Tribunal allowed the revenue's appeals on interest charged under section 217, reinstating the charges for the mentioned assessment years. The decision clarified the jurisdiction of CIT(A) over non-leviability and the mandatory nature of interest charges under section 217, emphasizing the limited scope of appellate intervention in such matters. en-us Wed, 03 Mar 1993 00:00:00 +0530 Sat, 08 Jan 2011 14:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60875 The Tribunal dismissed the assessee's appeals regarding voluntary surrender, upholding the additions made for assessment years 1983-84 and 1984-85. It was determined that the surrender was voluntary as stated in the letter, with no evidence of coercion provided. Additionally, the Tribunal allowed the revenue's appeals on interest charged under section 217, reinstating the charges for the mentioned assessment years. The decision clarified the jurisdiction of CIT(A) over non-leviability and the mandatory nature of interest charges under section 217, emphasizing the limited scope of appellate intervention in such matters. Case-Laws Income Tax Wed, 03 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60875