2009 (8) TMI 123

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....ring chargeable interest and the corresponding assessments were completed on a higher amount of chargeable interest. The assessments were taken up in appeals before the Commissioner of Income-tax (Appeals) and thereafter before the Income-tax Appellate Tribunal. The Appellate Tribunal remitted the matter back to the Assessing Officer to reconsider the matter in the light of certain judicial pronouncements. While giving effect to the order of the Appellate Tribunal, the Assessing Officer made certain mistakes and according to the assessee full relief available as per the order of the Appellate Tribunal was not made available to the assessee. The appeals were again, therefore, filed before the Commissioner of Income-tax (Appeals). The Comm....

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....und that in the present case, the above factors are absent. The assessment was not barred by limitation. The assessment was not annulled or set aside as such. Further proceedings are not blocked. The returns were filed by the assessee and disputes arose on assessment and when the matters were finally settled by the Appellate Tribunal, the quantum was reduced and that does not mean that the chargeable interest returned by the assessee should prevail. Accordingly, the Commissioner of Income-tax (Appeals) cancelled the orders passed by the assessing authority passed under section 17. At the outset we have to make it clear that the subject matter of these appeals is not amenable to the jurisdiction available to the assessing authority under ....