1984 (9) TMI 132

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....ee is about interest levied under section 139(8) of the Income-tax Act, 1961 ('the Act'). Upon the assessment order passed for 1979-80, the assessee had appealed to the Commissioner (Appeals), who gave certain reliefs. The ITO, while giving effect to the order of the Commissioner (Appeals), charged interest under section 139(8) for delay in filing the return. Against that order, the assessee had a....

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....t, 1922, denial of liability under that particular section was held to be appealable. This was so when there were other grounds of appeal including denial of liability to penal interest. In the instant case, there was no other ground of appeal. Therefore, the contention advanced by the learned chartered accountant cannot be accepted." On behalf of the revenue, it was urged that mere denial of t....

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....evied penal interest when he first made the assessment order. After the appeal of the assessee was disposed of and while giving effect to the order of the Commissioner (Appeals) dated 5-6-1981, penal interest was charged under section 139(8). The ITO after passing the assessment order had become functus officio and he ceased to have jurisdiction over the matter. All that he could have done when th....