1979 (3) TMI 72

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....that the assessee was not liable to interest under s. 217(1A) and in thus deleting the interest of Rs. 31,022 levied by the ITO. 2. It is submitted before us by the Departmental Representative that the AAC failed to appreciate that no appeal was provided for against charging of interest under s. 217(1A) and his order entertaining this ground was, therefore, bad and illegal. The counsel for the ....

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....nch decision it will be proved beyond doubt that the assessee had no obligation to file a revised estimate of advance payable under s. 212(3A). In reply it was stated by the Departmental Representative that the situation was fluid until the assessment was finalised as a result of the AAC's order and, therefore, the Bench might consider the advisability of referring the dispute back to the AAC. ....