9911796707
TMI Blog1985 (3) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year 1980-81 holding that the appeal filed by the assessee against an order under section 154 of the Income-tax Act, 1961 (' the Act ') was not maintainable. 2. The facts are that the assessee is a partner in a firm, Rajputana Motors. The original assessment under section 143(3) of the Act was completed taking the share income from the said firm as declared by the assessee. After the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee and the learned departmental representative. The learned counsel contended that the order passed by the ITO revising the share income from the firm is an order under section 154 and an appeal lies against that order in terms of section 246(1)(f) of the Act. This clause reads as under : " An order under section 154 or section 155 having the effect of enhancing the assessment or reducing a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim before the ITO for the grant of interest under section 214 or 244(1A) and no such claim was refused by the ITO. 4. A copy of the impugned order would show that it does not touch the question of interest. It merely redetermines the total income at a lower figure as compared to the original assessment. The ITNS-150 that was served on the assessee along with the refund voucher for Rs. 1,405 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85, in IT Appeal No. 1081 of 1981, the Tribunal held that the order under section 154 was appealable. In that case interest under section 217 of the Act was charged while passing an order under section 154/155. The facts of those cases are, therefore, distinguishable. The ITO had created an additional liability on the assessee. As is evident from the facts of the present case mentioned above, no a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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