1982 (7) TMI 216 - AT - Income Tax

Summary

The appeal was filed by the assessee against the order of the AAC of IT, Muzaffarpur Range, Muzaffarpur. The AAC deleted the disallowance of travelling expenses but refused to entertain the objection to the charge of interest under s. 139(8). The ITAT Patna held that it is permissible for an assessee to object to the charge of interest in an appeal filed on other grounds. The appeal was partly allowed, directing the AAC to decide on the interest charge issue after hearing both parties.