1977 (6) TMI 36

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....convenience. 2. For the asst. yr. 1974-75 the assessee was assessed on total income of Rs. 12,540 and for the asst. yr. 1975-76 he was assessed on a total income of Rs. 23,200. The assessee came up in appeal before the AAC and the first ground of appeal taken up in both the appeals related to the computation of he property income affecting impliedly the total income for both the years. The seco....

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....vance tax liability was involved. Reference was made to the decision of the Full Bench of the Bombay High Court in the case of Daimler Benz A.G. West Germany (1977) CTR (Bom) 568. On the other hand, the Departmental Representative pointed out that the issue was not appealable as the assessee had challenged only the computation of the total income for the years under appeal and had no quarrel with ....

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....y emerge from the passages quoted above are that an assessee can prefer an appeal to the AAC against his regular assessment and urge that all contentions which, if accepted, must result in ITO. holding that there was no liability to pay advance tax and therefore there was no liability to penal interest or even in appeal preferred against an order charging penal interest it would be open to him to ....