1984 (5) TMI 11

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..... and in the circumstances of the case, the Tribunal was right in holding that an appeal under section 246 of the, Income-tax Act, 1961, is maintainable against the order of the Income-tax Officer charging interest under section 139(1) of the Income-tax Act, 1961 ? This point has been decided by a Bench of this court in CIT v. Mahabir Parshad and Sons [1980] 125 ITR 165 and it has been held that .....

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..... view that when an appeal lies under section 246(c), then the only point in issue is the interest under section 139 of the Act. As, in the present case, we do not have to analyse this question, we would refrain from dealing with the same. We would only refer to the decision of the Calcutta High Court in Mohanlal Soni v. Union of India [1983] 143 ITR 436, where it was held that an appeal lies also a .....

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