9911796707
TMI Blog2009 (11) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was ordered to be deleted - Held that: - assessee's appeal was not maintainable as the same was filed only against the levy of interest payable under Section 215 pursuant to the orders passed under Sections 154/155 of the Act - question referred to us is answered in favour of the revenue and against the assessee - 1 of 2007. - - - Dated:- 17-11-2009 - Mr. Justice Deepak Gupta, Mr.Just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see's appeal against charging of interest u/s 139(8) 215 in order passed u/s 154, when the assessee had not challenged the enhancement of income which has made assessee liable to pay interest." It would be pertinent to mention that the assessee is a partner in the firm M/s.Kailash Nath Associates, New Delhi. His assessment under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st on the ground that the same was not chargeable without issuance of notice. The Commissioner allowed the appeal of the assessee and held that the assessing officer was not justified in charging interest and the same was ordered to be deleted. The revenue filed an appeal before the Income Tax Appellate Tribunal, Chandigarh. There was a difference of opinion between the Members of the ITAT and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to demonstrate before the Income Tax Officer that there is a case for waiving or reducing the levy of interest. The Court has further held that in cases where the jurisdictional fact attracting the levy is not disputed, it is merely a question satisfying the relevant authority that there are circumstances calling for a reduction or waiver of interest. If an opportunity to do so has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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