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TMI Blog1978 (1) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... 139. Return of income.--(1) Every person, if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax, shall furnish a return of his income or the income of such other person during the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed-- (a) in the case of every person whose total income, or the total income of any other person in respect of which he is assessable under this Act, includes any income from business or profession, before the expiry of six months from the end of the previous year or where there is mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of a registered firm or an unregistered firm which has been assessed under clause (b) of section 183, on the amount of tax which would have been payable if the firm had been assessed as an unregistered firm ; and (b) in any other case, on the amount of tax payable on the total income, reduced by the advance tax, if any, paid or by any tax deducted at source, as the case may be. " Section 246 in Chapter XX provided for an appeal to the Appellate Assistant Commissioner and we are concerned here with section 246(c) which is as follows : " 246. Appealable orders --Any assessee aggrieved by any of the following orders of an Income-tax Officer may appeal to the Appellate Assistant Commissioner against such order--.... (c) an order ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. B. Stores v. Commissioner of Income-tax [1976] 103 ITR 505. The Gujarat High Court has referred to the earlier decision of the Bombay High Court in Commissioner of Income-tax v. Jagdish Prasad Ramnath [1955] 27 ITR 192, where Chagla C.J. has expressed the view that where the imposition of penal interest is dependent upon the amount of income and the tax determined in dispute and the assessee had appealed from the order of assessment, he could challenge the imposition of interest as well in that appeal. But the decision is also authority for the proposition that no appeal will lie merely from an order imposing penal interest under section 139. We respectfully follow the reasoning in this judgment on the facts of this case as no appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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