2006 (1) TMI 69

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..... al is right in holding that the assessee is entitled to interest under section 214 of the Income-tax Act?" - Tribunal has directed the Assessing Officer to grant relief in accordance with the ratio of the decision of the Full Bench of this High Court in the case of Bardolia Textile Mills and no infirmity can be found qua the said direction - both the questions are answered in the affirmative, i.e. .....

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..... ment year is 1983-84. While passing order giving effect to the order of the Tribunal on August 18, 1988, the Assessing Officer did not grant interest under section 214 of the Act though the order had resulted in refund. The assessee carried the matter in appeal before the Commissioner (Appeals), who dismissed the appeal by holding that "No appeal lies to the Commissioner of Income-tax (Appeals) un .....

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..... fficer for fresh consideration and to give necessary relief in the light of the aforesaid decisions. Heard Mr. Tanvish U. Bhatt, learned standing counsel for the applicant-Revenue, and Mr. M.J. Shah, the learned advocate for the respondent. In relation to question No. 1, if the question is read de hors the facts of the case then the same would become academic. As can be seen from the provision .....

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..... ner (Appeals) has read the same as being an order under section 154 of the Act. However, the Commissioner (Appeals) has not non-suited the assessee on the said count. As noticed hereinbefore the Commissioner (Appeals) has held that an order refusing to grant interest under section 214 of the Act is not appealable. The Tribunal has proceed on the footing that even if it is an order under section .....

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..... the Assessing Officer to grant relief in accordance with the ratio of the decision of the Full Bench of this High Court in the case of Bardolia Textile Mills [1985] 151 ITR 389 and no infirmity can be found qua the said direction. In fact learned counsel for the applicant-Revenue was not in a position to point out as to how the said direction was incorrect in any manner whatsoever. In the resul .....

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