9911796707
TMI Blog2002 (7) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1961 - - - - - Dated:- 30-7-2002 - Judge(s) : Y. R. MEENA., SHASHI KANT SHARMA. JUDGMENT On an application filed under section 256(2) of the Income-tax Act, 1961, the Tribunal has referred the following questions for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in confirming the order of the Commissioner of Income-tax (Appeals) by which he had restored the matter regarding levy of interest under section 216 to the Inspecting Assistant Commissioner for fresh consideration and rejecting the assessee's additional ground raised in this behalf ? Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the expenditure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Commissioner of Income-tax (Appeals) order in this behalf should be set aside. In the assessment order, a copy of which has been filed before us, there is a reference to the charging of interest though the reasons for that direction are not given. The Commissioner of Income-tax (Appeals) has directed the assessing authorities to give reasons. No objection was raised to the order of the Commissioner of Income-tax (Appeals) before us in the first instance. The objection even before the Commissioner of Income-tax (Appeals) was that the Inspecting Assistant Commissioner had erred in not giving any reason for charging of this interest. We, therefore, find no reason for allowing the assessee to take up this ground at this stage or any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer to pass a fresh order and give reasons for charging interest under section 216 of the Act. Considering the submissions and in practice for charging the interest under section 216, no detailed reasons need to be given by the Assessing Officer, when the Commissioner of Income-tax (Appeals) has restored the matter back to the Assessing Officer to pass a fresh order and give reasons for charging the interest, we do not find any infirmity in such direction. The amount, which has been claimed for deduction under section 80VV only part thereof has been disallowed. The Tribunal was right in its approach in disallowing the payment of fees to chartered accountants for filing the returns and preparing the accounts after the close ..... X X X X Extracts X X X X X X X X Extracts X X X X
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