9911796707
TMI Blog1998 (1) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ng various additions apart from the denial of interest under section 214 of the Income-tax Act ?" The assessee is a company. The assessee, in the course of assessment proceedings for assessment year 1980-81 claimed interest before the Income-tax Officer under section 214 of the Act. The Income tax Officer did not grant the interest on the ground that a sum of Rs. 25.8 lakhs paid by the assessee was not an advance tax, but an ad hoc payment and, hence, he did not allow any interest under section 214 of the Act, even though there was a refund of a sum of Rs. 4,90,994. There were certain other disallowances and additions in the order of assessment. The assessee challenged the order of assessment disputing the deduction of the value of subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provinces Manganese Ore Co. Ltd. v. CIT [1986] 160 ITR 961. Mr. C. V. Rajan, learned counsel for the Revenue, has submitted that he did not seriously dispute the position of law submitted by learned counsel for the assessee. We have carefully considered the submissions of learned counsel. This court in Triplicane Urban Co-operative Society Ltd. v. CIT [1980] 126 ITR 125, has taken the view that the appeal would lie against an order refusing to grant interest on the refund due to the assessee under section 214 of the Act, provided, the assessee had challenged the order of assessment, but the assessee could not challenge the refusal to grant interest alone, but if an assessee has filed an appeal against the order of assessment, it is open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Supreme Court make it clear that it is open to the assessee to challenge the order of the Income-tax Officer refusing to grant interest under section 214 of the Act, provided he has challenged the order of assessment. It is no doubt true that no appeal would lie against an order refusing to grant interest simpliciter, but, when the entire assessment is challenged before the Assistant Commissioner it is open to the assessee to challenge the order of the Income-tax Officer refusing to grant interest. In view of the earlier decision of this court in Triplicane Urban Co-operative Society Ltd. v. CIT [1980] 126 ITR 125, and the decision of the Supreme Court in Central Provinces Manganese Ore Co. Ltd. v. CIT [1986] 160 ITR 961, we are o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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