1998 (12) TMI 55

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....nt year 1993-94, by exhibit P-1 order interest under section 234B of the Income-tax Act, 1961, towards delayed remittance of advance tax was levied. The petitioner's appeal before the Commissioner of Income-tax (Appeals) against the assessment was partly allowed. Consequently, revised order giving effect to the appellate order was issued (exhibit P-2) dated October 22, 1996, by the Deputy Commissi....

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....l petition is against this order. Learned counsel for the petitioner submits that the revision under section 264 of the Act is maintainable against any order by a subordinate officer and that his appeals were against the assessment orders. He could not have raised the issue of interest and the same could be raised only before the revisional authority. I am unable to accept the said stand. The o....