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TMI Blog1989 (4) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... levied interest under s. 139(8) and 217 of the IT Act although the assessee had claimed that he be given benefit of the Amnesty Scheme. Thereafter the assessee put in an application praying for rectification of the demand made by the ITO in pursuance of the assessment under s. 143(1) of the IT Act and deletion of the interest under s. 139(8) and 217. In reply thereto the ITO contended that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore the return in question could not be treated as a return under the Amnesty Scheme and was liable to be disposed of under s. 143(1) in a routine manner. The assessee, therefore could not get off from the provisions relating to interest and penalty. This decision has been confirmed by the AAC on appeal filed by the assessee. The assessee has consequently come up in second appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest has been levied on the basis of the return filed by the assessee in pursuance of an assessment made under s. 143(1) of the IT Act. If the assessee was at all aggrieved by the assessment, the remedy available to the assessee was under s. 143(2) (a) of the IT Act according to which the assessee could, within one month from the date of service of notice of demand issued in consequence of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free from doubt. A decision taken on such an issue could not be the subject matter of an application under s. 154 of the IT Act. As such the order of the ITO making the assessment order s. 143(1) and charging interest under s. 139 and 217 does not suffer from mistake apparent on the face of the record. Accordingly I am of the opinion that no relief could be granted to the assessee under s. 154 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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