1986 (1) TMI 181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for payment of interest under section 216 of the Income-tax Act, 1961 ('the Act'). Initially the ITO did not pass any order for levy of interest under section 216 but included some amount in the demand notice without specific mention thereof Thereafter the assessee asked for details of the computation according to which the demand had been raised. The ITO gave him a copy of the computation sheet ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e ITO as desired by the assessee. Perhaps he could move the ITO for a rectification of the order under section 154 and come up in appeal if the ITO refused to rectify the same. However, appeal against the computation sheet as such was not maintainable. Although the reasoning of the Commissioner (Appeals) is unassailable, we regret very much to observe that this would lead to rather unfortunate res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... either we can say that no interest was levied at the time of assessment than the levy in the computation sheet is bad on the short ground or we should say that the interest was levied in the assessment by virtue of the computation sheet then obviously the appeal by the assessee was competent. The right of appeal is not a substantive right and should not be easily whittled down. We, therefore, pro....