1999 (7) TMI 682

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....4, the Tribunal has referred the following question under s. 256(1) of the IT Act, 1961 (for short the 'Act') for the opinion of this Court : "Whether, on the facts and circumstances of the case an appeal lies to the AAC against the charging of penal interest under s. 215 and s. 139 of the IT Act, 1961 ?" 2. The question as to whether an appeal lies against an order charging i....

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....he ground that he is not liable to the levy at all. [Emphasis, italicised in print, supplied] 3. Similarly, the question as to whether an appeal can be taken against an order levying penal interest under s. 139 of the Act came up for consideration before this Court in CIT vs. Mahabir Parshad & Sons (1980) 17 CTR (Del) 61: (1980) 125 ITR 165(Del) : TC 6R.743 wherein it was held that second part o....