1981 (9) TMI 181

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....a on the following grounds: "1. That there is no justification for demanding interest s. 139(8) amounting to Rs. 5,985 and s. 217 amounting to Rs. 6,608 in the absence of any specific order or direction in the assessment order in this regard. 2. That the appellant has made the payment of advance-tax amounting to Rs. 24,000 and, therefore, the interest charged s. 217 amounting to Rs. 6,608 is imp....

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.... account of notification charges regarding change in the constitution of the firm. The said ground is dismissed as rejected as not pressed. 3. Ground of appeal No. 2 to 5-Interest u/s 139(8) of the IT Act. 1961 : Contentions have been heard and record perused. In these grounds of appeals the assessee has challenged interest u/s 139(8) and s. 217. During the discussion before the ld. AR did not p....

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....u/s 156 of Act. In fact, s. 156 is a bar for such a demand notice. For such a conclusion we derive support from the order dt. 30th December, 1975 of 'D' Bench of the ITAT, Delhi in ITA No. 1901/Del/75-76 for the asst. yr. 1972-73 in case of Smt. Urmilla Devi and also another order dt.14th Sept., 1980of 'A' Bench in ITA No. 4315/Del/79 for the asst. yr. 1975-76 in the case of assessee itself. The a....