1983 (11) TMI 137

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..... ppellate Asstt. Commissioner erred in deleting the interests charged under sections 139 (8) & 217 of the Income-tax Act, 1961. 2. In the assessment for the assessment year 1971-72 interest under section 139 (8) and 217(1) of the Income-tax Act, 1961 was charged without any specific order for charging such interest made by the ITO. The assessee filed application under section 154 requesting the IT .....

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..... ection 154. The ITO is directed to delete the interest charged by him under section 139 (8) 217(1) and allow the appellant's application under section 154." 3. At the time of hearing before us Shri M.S.Goela, learned departmental representative appeared for the revenue and none for the assessee. After hearing learned departmental representative at length and perusal of the papers on our record, w .....

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