1975 (8) TMI 36

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent year 1965-66, a return of income was filed on September 16, 1965. Later on it was found that this return had not been signed by a partner of the firm but had been signed by an employee, who is the manager of the firm. Thereafter, a valid return was filed on December 19, 1968, and the assessment was completed on July 17, 1969. While completing the assessment the Income-tax Officer charged interest under the provisions of section 139 as according to him the return had not been filed within the time allowed under section 139(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act". The Income-tax Officer treated the first return as no return and accordingly he charged the interest up to the date of filing the proper return. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) of the Act which reads as follows : " 246. Appealable orders.--Any assessee aggrieved by any of the following orders of an Income-tax Officer may appeal to the Appellate Assistant Commissioner against such order--...... (c) 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 amount of loss computed, or to the status under which he is assessed. " In the instant case the assessment has been made under section 143(3) of the Act. The total income assessed is Rs. 4,43,980 and the interest has been calcul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r clause (m) of section 246, an order under section 216 is appealable but no appeal is provided under any order under section 215. Similarly, there is question of payment of interest under section 201 and under clause (1) of section 246, an order under section 201 is appealable. There is no provision for appeal under section 246 against any levy of interest under section 139 also. It may be noted that though no appeal is provided against the levy of interest under section 139, the proviso to sub-section (8) of section 139 reads as follows : " Provided that the Income-tax Officer may, in such cases and under such circumstances as may be prescribed, reduce or waive the interest payable by any assessee under this sub-section. " Simila....