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TMI Blog1977 (6) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... come of Rs. 12,540 and for the asst. yr. 1975-76 he was assessed on a total income of Rs. 23,200. The assessee came up in appeal before the AAC and the first ground of appeal taken up in both the appeals related to the computation of he property income affecting impliedly the total income for both the years. The second ground of appeal convassed in both the appeals related to the allowance of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench of the Bombay High Court in the case of Daimler Benz A.G. West Germany (1977) CTR (Bom) 568. On the other hand, the Departmental Representative pointed out that the issue was not appealable as the assessee had challenged only the computation of the total income for the years under appeal and had no quarrel with the computation of the advance tax liability which had been done according to law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the AAC against his regular assessment and urge that all contentions which, if accepted, must result in ITO. holding that there was no liability to pay advance tax and therefore there was no liability to penal interest or even in appeal preferred against an order charging penal interest it would be open to him to raise a contention that the income in respect of which tax is imposed and in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be waived. The view which we are taking on the proper construction of the phrase "assessee denying liability to be assessed under this Act" occurring in s. 30(1) of the At receive full support from the aforesaid ratio in Jagdish Prasad Ramnath's case." 5. In view of the above observations the issue was appealable on the facts of the case and, therefore, the AAC was wrong in not admitting th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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