9911796707
TMI Blog1999 (1) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Income-tax Act, 1961, have been made by the Income-tax Appellate Tribunal, Patna Bench, Patna, at the instance of the Commissioner of Income-tax, Bihar II, Ranchi. The question of law raised is as follows : "Whether, on an appeal to the Commissioner of Income-tax (Appeals) against the order of the Income-tax Officer charging interest under section 139(8) of the Income-tax Act, the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een submitted that there are divergent views expressed by the different High Courts but the matter has been finally set at rest by the apex court holding that against the interest in isolation also appeal is maintainable provided the appellant limits himself to the ground that he is not liable to the levy at all. The apex court in the case of Central Provinces Manganese Ore Co. Ltd. v. CIT [1986] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary for the assessee to demonstrate before the Income-tax Officer that there is a case for waiving or reducing the levy of interest. Since the statute provides for the waiver or reduction of interest, it is open to the Income-tax Officer before imposing a levy under section 139(8) and to the Inspecting Assistant Commissioner before doing so under section 215 to issue notice to the assessee and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 215, no question arises of the relevant authority having denied improperly a reduction or waiver of the interest and that being so, no revision petition can be maintained in that regard by the assessee before the Commissioner of Income-tax. For the reasons as stated above and in view of the judgment of the apex court in the case of Central Provinces Manganese Ore Co. Ltd. v. CIT [1986] 160 ITR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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