1986 (8) TMI 6

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..... Act, 1961, was cancelled by the Commissioner of Income-tax (Appeals). The order of the Commissioner of Income-tax (Appeals) was sustained by the Tribunal on further appeal by the Revenue. Under the order of rectification, the Income-tax Officer had added interest under section 139(8) in computing the total tax. The assessee had also preferred an appeal before the Commissioner (Appeals) against th .....

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..... of this court : "Whether the Tribunal was justified in directing the Commissioner of Income-tax (Appeals) to decide on a ground of appeal relating to the charging of interest under section 139(8) of the Income-tax Act, which did not arise out of the order under section 154 passed by the Income-tax Officer ?" In our view, the question has become academic inasmuch as the entire order of rectifi .....

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