1993 (8) TMI 11

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..... tax Appellate Tribunal was correct in law in holding that interest under section 214 was allowed by the Commissioner of Income-tax (Appeals), vide his Order No. 527 of 1985-86, dated July 9, 1986, and having not filed appeal against the said order, the Department is not entitled to appeal against the clarificatory Order No. 215 of 1987-88 dated November 6, 1987 ? 2. Whether, on the facts and in .....

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..... ncome-tax Officer specifically held that no other interest was allowed to the assessee. The assessee filed an appeal before the Commissioner of Income-tax (Appeals) and contended that it was entitled to interest under section 214 of the Act because the amount of advance tax which had been paid was more than the total tax payable by it. The Commissioner of Income-tax, vide his order dated July .....

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..... was allowable. The Revenue then filed an appeal to the Tribunal which came to the conclusion that this contention cannot be now raised by the Department because the decision as to whether interest under section 214 was payable or not had been taken by the Commissioner of Income-tax (Appeals) by his order dated July 9, 1986, and the said decision having been accepted, the Revenue had missed the b .....

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