1982 (7) TMI 216

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..... al before the AAC and the grounds raised before the AAC were firstly against the disallowance under the head 'travelling expenses' and secondly against the charge of interest under s. 139(8). The AAC, while deleting the disallowance out of travelling expenses, refused to entertain the ground objecting to the charge of interest under s. 139(8). Aggrieved by this order of the AAC, the assessee has c .....

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..... On the other hand, the ld. Deptl. Rep. Shri Sharma, relying on the ruling of the Hon'ble High Court of Allahabad in the case of CIT vs. Geeta Ram Kali Ram (1980) 15 CTR (All) 67 : (1980) 121 708 (All) submitted to us that even if an appeal was filed on other grounds, it was not open to the assessee in the appeal to object to the charge of interest under s. 139. 5. We have carefully considered t .....

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..... Court of Allahabad cited by the ld. Deptl. Rep. We, therefore, hold that while no appeal lies against the charge of interest alone, it is open to an assessee in an appeal filed on other grounds as well to object to the charge of interest also in the appeal filed. Viewed in this context, it is not under dispute that an appeal was filed also on the ground of the disallowance out of travelling expen .....

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