TaxTMI 
TaxTMI 
1983 (4) TMI 2
X X X X Extracts X X X X
X X X X Extracts X X X X
.... court's order granting additional compensation was given and as such assessable to tax in entirety in the assessment year 1972-73 ? 2. Whether, on the facts and in the circumstances of the case, an appeal lies against the charge of penal interest under section 217 of the Income-tax Act, 1961, when the ground regarding the levy of penal interest is raised along with other grounds of appeal ? " The relevant facts in brief are : the assessees' lands were acquired by a notification issued under section 4 of the Land Acquisition Act on May 3, 1967. The Land Acquisition Collector made an award under section 11 of the Land Acquisition Act and took possession of the lands on December 26, 1970, which falls within the previous year relevant to....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... liable to be taxed in the assessment year 1972-73. On appeal, it was confirmed by the Appellate Assistant Commissioner and on further appeal to the Tribunal, it was held, while dismissing the appeals, as under: " The assessees became entitled to the interest on the enhanced compensation because the civil court, while awarding enhanced compensation had also exercised the discretion vested in it of awarding interest on such enhanced compensation and, therefore, the entire interest awarded by the civil court on the enhanced compensation was liable to be assessed and rightly assessed in the assessment year 1972-73." Reliance was placed on a decision of this court in CIT v. Smt. Sankari Manickyamma [1976] 105 ITR 172. It was further held ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion 217 of the Income-tax Act could be entertained though no appeal is provided against the charging of interest under the said section. It is true that under section 246 of the Income-tax Act, there is no explicit provision enabling the assessee to prefer an appeal against the orders of the Income-tax Officer or the Appellate Assistant Commissioner, as the case may be, under any of the provisions enumerated thereunder. Section 246(1)(c) reads thus: " an order against the assessee, where the assessee denies his liability to be assessed under this Act or any order of assessment under sub-section (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rcumstances were analogous, while answering a question, viz.: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in entertaining the ground of appeal relating to charging of interest under section 139 of the Income-tax Act, 1961 ? " held (at page 718): "As regards question No. 3, since the question of charging of interest was part of the appeal relating to capital gains, it cannot be said that the appeal was filed only on the question of interest under section 139. Hence, the appeal was certainly maintainable as laid down by several decisions of the different High Courts." Since section 139 is not one of the items enumerated under section 246 of the Act, the ratio of the above....