1971 (3) TMI 50

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has referred the following question : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that no appeal lay to the Appellate Assistant Commissioner from the order of the Income-tax Officer levying penal interest ? " The assessee is a private limited company and runs a sugar mill at Barabanki. While taking assessment proceedings for the assessment yea....