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TMI Blog2012 (6) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... pplies when the assessment order is made subject matter of challenge before the appellate authority. It does not matter whether a particular aspect or issue is challenged or whether a particular relief has not been prayed for. The order of the Assessing Officer cannot be divided into two parts with one part being made subject matter of challenge before the appellate authority and the other part be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also levied. 2. The assessment order was made subject matter of challenge in the appellate proceedings under Section 250 before the Commissioner of Income Tax (Appeals) and then before the Income Tax Appellate Tribunal under Section 254 of the Act. The tribunal refused to entertain the appeal on the question of levy of interest under Section 234B on the ground that this issue or question was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer but also the computation sheet on the basis of which the demand is made. 4. Bar under Section 264(4)(c) of the Act, which imposes an absolute prohibition against access of revisional jurisdiction, comes into operation and applies when the assessment order is made subject matter of challenge before the appellate authority. It does not matter whether a particular aspect or issue is chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention before the tribunal. Even before the tribunal no application was filed for raising a new ground of appeal. The tribunal, therefore, dismissed the said ground, inter alia, recording that this ground was not raised before the first appellate authority. 6. In Kalyan Kumar Ray versus CIT, (1991)191 ITR 634 (SC) it has been observed that assessment is one integrated process involving not only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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