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TMI Blog2010 (12) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CCIT or CIT whose decision thereof shall be final - Hence, the appeal of the assessee is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee that in one of the chalans, the Permanent Account Number of the assessee was correctly mentioned and it was accordingly directed to pay interest u/s 244A of the IT Act up to the date of issue of refund. However, as regards disputed challans, since action u/s 244A of the IT Act is not appeallable on this point and that only authority to decide the issue is the CCIT whose decision will be final, he accordingly dismissed the appeal on this ground, the ground being not maintainable. 3. On consideration of the rival submissions, we do not find it to be a fit case for interference. The learned Counsel for the assessee initially submitted that once the AO passed the order u/s 154 of the IT Act, such an order would be appeallable before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of section 115WE or] sub-section (1) of section 143 or] on regular assessment; (b) in any other case, such interest shall be calculated at the rate of [one-half per cent] for every month or part of a month comprised in the period or periods from the date or, as the case may be, dates of payment of the tax or penalty to the date on which the refund is granted. Explanation:- For the purposes of this clause, "date of payment of tax or penalty" means the date on and from which the amount of tax or penalty specified in the notice of demand issued under section 156 is paid in excess of such demand. (2) If the proceedings resulting in the refund are delayed for reasons attributable to the assessee, whether wholly or in part, the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "2006" had been substituted.]" Merely because the AO passed the order u/s 154 of the IT Act would not make it appeallable before the learned CIT(A) u/s 246A of the IT Act. The claim of interest simpliciter is not appeallable order before the learned CIT(A) as per section 246A of the IT Act. The crux of the matter shall have be seen in entirety and quoting wrong provisions of law would make it appeallable order before the learned CIT(A). The provisions of section 244A (2) are specific and on such a matter on issue the point shall have to be decided by the CCIT or CIT whose decision thereof shall be final. Accordingly, we are of the view that appeal of the assessee is not maintainable in the present form. The same is dismissed. However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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