9911796707
TMI Blog1990 (3) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... 1979-80 are referred to for the sake of brevity. The assessment was completed on September 17, 1982. On the order of assessment itself, the Income-tax Officer had directed that interest under section 216 will be charged for deferred payment of advance tax. The petitioner had filed an appeal against the order of assessment. The appeal was disposed of by the Commissioner of Income-tax (Appeals) on December 30, 1982. It is pertinent to mention that no ground against levy of interest under section 216 was taken by the petitioner in the appeal. The petitioner filed a revision application before the Commissioner under section 264 of the Income-tax Act which was disposed of by order dated November 21, 1985. As a result of that order, interest lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment is appealable under section 246(c), the order under section 216 is appealable under section 246(m). That apart, the question whether interest is or is not to be charged under section 216 arises only after the assessment is completed. This is evident from the opening words of section 216 which are "where, on making the regular assessment, the Income-tax Officer finds that any assessee has ; (a) .... (b) .... he may direct that the assessee shall pay simple interest at 12 per cent. per annum and thereafter again ; (i) ... (ii) . . . . " The mere fact that an order under section 216 charging interest is passed on the same sheet of paper on which the order of assessment is passed or is concluded will not, in my judgment, make the tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irm was an order separate from and independent of the order of assessment. The registration having been granted to the assessee by the Income-tax Officer, there was no question of appeal by the assessee against such an order. In any event, no appeal was provided under section 31 of the old Act from an order granting registration to a firm under section 26A. The order granting registration was, therefore, not the subject-matter of an appeal before the appellate authority. The moot question, therefore, is whether the order charging interest under section 216 was or was not the subject-matter of appeal before the Commissioner (Appeals). On this question, the Commissioner himself very fairly stated that no appeal was filed by the petitioner a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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