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TMI Blog2024 (9) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... 47, is the first assessment and the return in response to notice u/s. 148(1), the first return. The said order having not been appealed against, had attained finality. The raising of this issue before us is not maintainable. Reference in this context be made to, inter alia, Bhopal Sugar Industries Ltd [ 1960 (9) TMI 11 - SUPREME COURT] , Hindustan Coco Cola Beverages [ 2007 (8) TMI 12 - SUPREME COURT] Continuing further, it was nevertheless a common contention before us that the said ground is not maintainable in view of the law as clarified by the Apex Court per it s decisions in Mansarovar Commercial Pvt. Ltd. [ 2023 (4) TMI 419 - SUPREME COURT] and Bhagat Construction Co. Pvt. Ltd. [ 2015 (8) TMI 621 - SUPREME COURT] following it s const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order dated 20.03.2023 by the Commissioner of Income-tax (Appeals), Income Tax Department [CIT(A)], dismissing the assessee s appeal contesting the rectification of it s assessment u/s. 147 read with section 143(3) of the Income-tax Act, 1961 (the Act), dated 30.12.2016 for assessment year (AY) 2011-2012, vide rectification order u/s. 154 dated 31.03.2019. The assessee has also filed a stay petition, also posted along with. 2. The brief facts of the case are that the assessee s assessment, noticing it had failed to file any return of income u/s. 139 of the Act, was completed u/s. 147 r/w s. 143(3) of the Act on 31.03.2019 at an income of Rs. 8,62,333, raising a demand of Rs. 4,55,650 u/s. 156 on 30.12.2016, including interest u/s. 234A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the said ground (vide Gd. 10 of it s GoA which though was not pressed), sought to raise an additional ground with reference to the maintainability of interest u/s. 234A inasmuch as no direction in it s respect was made by the Assessing Officer (AO) while passing the assessment order dated 30.12.2016, claiming, with reference to NTPC Ltd. v. CIT [1997] 7 SCC 489, that the Ground being sought to be raised being legal, with the relevant facts being not in dispute, it could be raised at any time. Reliance was placed by both the sides, inter alia, on decisions by the Apex Court on the merits of the case. 4. We have heard the parties, and perused the material on record. 4.1 We find no substance in the assessee s case. The Gd. as to the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing it s constitutional Bench decision in CIT v. Anjum M.H.Ghaswala [2001] 252 ITR 1 (SC), as also it s subsequent decision in Karanvir Singh Gossal [2012] 349 ITR 692 (SC). Per the same, adverted to during hearing, it stands abundantly clarified that the matter admits of no two views; the charging of interest u/s. 234A, as indeed u/ss. 234B and 234C, mandatory and compensatory in nature, is automatic. Decisions, holding to the contrary, viz. Tej Kumari v. CIT [2001] 247 ITR 210 (Pat) (FB); CIT v. Ranchi Club Ltd. [1996] 222 ITR 44 (Pat), do not represent good law. That being the case, the AO has no discretion in the matter. His failure, therefore, in not issuing the direction to charge interest in the assessment order, is to no conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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