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1984 (8) TMI 55
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.... case, the Tribunal has referred the following question of law under s. 256(1) of the I.T. Act, 1961, at the instance of the Revenue : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee has a right of appeal under sub-section (f) of section 246 of the Act from the Income-tax Officer's orders passed under sections 155/154 of the ....
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....ts, and (2) that it could not be said that there was a mistake apparent from the record with regard to the charging of such interest. The AAC held that there was a mistake apparent from the record and the rectification was justified. He further held that the point about charging of interest was not appealable. We are in agreement with the views expressed by the Tribunal. The Tribunal has hel....