1998 (12) TMI 55

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Income-tax Act, 1961, towards delayed remittance of advance tax was levied. The petitioner's appeal before the Commissioner of Income-tax (Appeals) against the assessment was partly allowed. Consequently, revised order giving effect to the appellate order was issued (exhibit P-2) dated October 22, 1996, by the Deputy Commissioner. Interest under section 234B of the Act was also revised. Thereafter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bmits that the revision under section 264 of the Act is maintainable against any order by a subordinate officer and that his appeals were against the assessment orders. He could not have raised the issue of interest and the same could be raised only before the revisional authority. I am unable to accept the said stand. The order in appeal before the appellate authority as well as before the Tribun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X