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TMI Blog1980 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee preferred an appeal to the AAC contending that the levy of penal interest was illegal and was not warranted by the facts of the case. The AAC dismissed the appeal in limine, vide his order dated 8th August, 1972, on the short ground that no appeal lay on the point. The AAC did not go into the merits of the assessee's appeal. The assessee filed an appeal before the Income-tax Appellate Tribunal, Delhi Bench (B) (hereinafter referred to as " the Tribunal "). The Tribunal, vide its order dated the 19th December, 1973, accepted the appeal of the assessee, holding that the appeal filed by the assessee was competent. At the instance of the revenue, the following question of law has been referred to this court for its opinion by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h he is assessable under this Act, includes any income from business or profession, the date of the expiry of four months from the end of the previous year or where there is more than one previous year, from the end of the previous year which expired last before the commencement of the assessment year, or the 30th day of June of the assessment year, whichever is later; (b) in the case of every other assessee, the 30th day of June of the assessment year. Explanation 2.-For the purposes of this sub-section, where the assessee is a registered firm or an unregistered firm which has been assessed under clause (b) of section 183, the tax payable on the total income shall be the amount of tax which would have been payable if the firm had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding a particular matter, no appeal shall lie. The reading of the provisions of s. 246(1)(c) of the Act would clearly go to show that the assessee can file an appeal against an order where the assessee is liable to be assessed under the Act or against any order of assessment under sub-s. (3) of s. 143 or s. 144 where the assessee objects to the amount of income assessed or to the amount of tax determined or to the amount of loss computed or to the status under which he is assessed. There is no mention in this provision that an appeal shall lie against an order passed under sub-s. (8) of s. 139 of the Act simpliciter. It of course goes without saying that if the assessee has challenged the order under appeal on any of the grounds mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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