1983 (7) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the assessment year 1979-80, for which the previous year ended on 31-3-1979. 2 & 3. [These paras are not reproduced here as they involve minor issues.] 4. Ground No. 3 -- This is to the effect that the Commissioner (Appeals) erred in confirming the charging of interest of Rs. 255 under section 216 of the Income-tax Act, 1961 ('the Act'). The assessee filed Form No. 28A on 11-9-1978 on the ba....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n be made under section 216 only when an estimate had been filed and it turns out to be an under-estimate. In other words, it was contended that there can be no levy of interest where the assessee had only filed statements under section 209A(1)(a). 5. As against this, the learned departmental representative relied upon the order of the Commissioner (Appeals), who had held that section 216 will ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been previously assessed and in the case of such persons an estimate is to be filed. Even, in the case of persons who have been assessed earlier and who fall under clause (a), they can, under sub-section (2), file an estimate if they think that their income for the particular assessment year is lower than the assessed income or the returned income for the earlier year. If he does not want to reduc....