9911796707
TMI Blog2005 (7) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... d is pursuant to exhibit P13 order which is a rectification order issued under section 154, the challenge against the demand is unsustainable. I find the assessee has no dispute on the merits inasmuch as it has no contest against exhibit P11 by which the Chief Commissioner of Income-tax has refixed the eligible interest to it under section 244A(2). I find no substance in the technical objection raised by the petitioner against the demand notice. O.P. is therefore devoid of any merit and is dismissed - - - - - Dated:- 6-7-2005 - Judge(s) : C. N. RAMACHANDRAN NAIR. JUDGMENT C.N. Ramachandran Nair J.-The petitioner, a Government of Kerala undertaking, is challenging exhibit P12 demand notice issued under section 156 of the Income-tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed appeal against exhibit P2 which was dismissed by the Commissioner of Income-tax (Appeals) holding that the officer rightly disallowed part of interest in proceedings completed under section 154 of the Act. The assessee then filed appeal against the order of the Commissioner of Income-tax (Appeals) and the Tribunal vide exhibit P4 order disposed of the appeal. Since the scope of the order of the Tribunal is an issue raised in the O.P. the operative portion of the Tribunal's order is extracted hereunder for easy reference: "When the assessee questions the period of delay to be attributable to it, the Assessing Officer had no authority to decide the matter and he ought to have referred it to be decided by the Chief Commissioner or Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, and Sri P.K. Ravindranatha Menon, senior counsel appearing for the respondents. The only contention raised by the petitioner is that refund of excess interest granted under section 244A(1) can be demanded only in accordance with section 244A(3) of the Act. According to counsel for the assessee, since the Tribunal has allowed the assessee's appeal vide exhibit P4, the order under section 154 initially issued by the Assessing Officer does not survive and the present demand should not be taken as a demand under section 154 of the Act and so much so, the amount cannot be demanded or recovered from the petitioner. Counsel further contended that exhibit P12 demand issued under section 156 of the Act is not pursuant to any proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 154 are invalid or without jurisdiction. All that the Tribunal has found is that disallowance of interest for the delay in completion of proceedings resulting in refund should be decided by the Commissioner of Income-tax or the Chief Commissioner of Income-tax as required under section 244A(2) of the Act. So much so, the Tribunal found that the Assessing Officer went wrong in assuming jurisdiction by himself and deciding the period for which the assessee is ineligible for interest under section 244A(2) of the Act. The Tribunal, therefore, allowed the appeal and directed the decision to be taken by the right statutory authority, which is the Chief Commissioner of Income-tax or the Commissioner of Income-tax under section 244A(2) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. The contention of the petitioner that the Tribunal has allowed its appeal and nothing survives thereafter cannot be accepted because on going through the Tribunal's order, it is clear that the Tribunal allowed the appeal only for statistical purpose as expressly stated in the order itself, inasmuch as the proceedings initiated under section 154 are upheld, but simultaneously held that the officer himself is incompetent to decide the matter and it has to be decided by the Commissioner or the Chief Commissioner of Income-tax under section 244A(2) of the Act. This being the scope of exhibit P4 order of the Tribunal, the assessee cannot contend that fresh adjudication order issued by the Chief Commissioner of Income-tax vide exhibit P11 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
