1984 (11) TMI 119

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....fore, disposed of by this single order. 2. Two disputes are involved in these appeals. The first ground relates to the expenses incurred for electricity and salary chowkidar as a deduction in computing the assessee' income from house property at Athgaon. The aforesaid claims were rejected by the ITO but on appeal the AAC allowed them in addition to the normal claims for deduction provided for u....

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....was of the opinion that mere mechanical computation of interest without informing the assessee that such interest was being charged and without giving an opportunity to the assessee to show-cause for the delay in the filing of the return or for reduction or waiver of the interest levied under s. 217 would be contrary to law. This would make r. 117-A(5) of the rules redundant. He, therefore, delete....

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...., it could appeal against the said levy. On the other hand, the Department has referred to some more authorities, viz., K. B. Stores vs. CIT 1976 CTR (Gau) 20 : (1976) 103 ITR 505 (Gau), Singho Mica Mining Co. Ltd. vs. CIT (1978) 111 ITR 231 (Cal) and Vineet Talkies vs. CIT (1984) 41 CTR (MP) 130 : (1984) 148 ITR 66 (MP) for the proposition that no appeal lies against the levy of interest either u....

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.... of Rajyam Pictures vs. Addl. CIT, Madras i 1978 CIT (Mad) 319 : (1978) 114 ITR 847 (Mad) that an order for levying interest would be appealable. The latest decision on the subject is the decision of the Patna High Court in the case of Bihar State Road Transport Corporation vs. CIT (1984) 43 CTR (Pat) 129 (FB) : (1984) 149 ITR 208 (Pat) (FB) in which after considering all the relevant authorities ....