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TMI Blog1991 (9) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... an order dated 15-5-1981 under section 143(3)/144B of the Act " purely as a precautionary measure ". In this order, the assessee's total income was determined at Rs. 3,39,424 against which the appellant went in appeal and the CIT(A) by his order dated 16-12-1986 in Appeal No. 157/CIT(A)VI/81-82 partly allowed the assessee's appeal, allowing a relief to the extent of Rs. 5,970. The ITO passed an order dated 12-2-1987 under section 251 revising the original assessment order dated 15-5-1981 pursuant to the said appellate order of the CIT(A). In this order, he determined the assessee's total income at Rs. 3,33,454 and the tax due from the assessee at Rs. 1,92,568. The ITO added a sum of Rs. 17,325 as interest levied under section 139(8) and an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 220(2) of the Act and to nothing lose. According to the learned counsel, the order under section 251 is an appealable order and as the levy of interest under section 220(2) of the Act formed part of the order under section 251 the appellant was entitled to file an appeal against the levy of such interest also under section 246(2)(a) read with section 246(1)(c) of the Act. No doubt, the order passed under section 251 of the Act is an appealable order and this position is well settled as early as Kooka Sidhwa Co. v. CIT [1964] 54 ITR 54 (Cal.) which was followed by the same High Court in the case of Chloride India Ltd. v. CIT [1977] 106 ITR 38 and referred to by the CIT(A) in paragraph 2 of his order. However, it does not mean t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts mentioned in the order under section 251 does not make it a part of the said order of assessment, so as to confer a right of appeal to the assessee under section 246(1)(c) to agitate the question of interest under section 220(2) of the Act. In fact, the assessee's prayer in its petition dated 23-11-1987 to the CIT, WB-VI, Calcutta for waiver of such interest under section 220(2) of the Act seems to be not yet disposed of by the CIT as, we find, the CIT has directed only adjustment of the tax paid by the sterling company against the tax due from the assessee-company, as could be seen from the letter dated 17-81988 written by the Assistant Commissioner of Income-Tax, Comp. Circle 9(5), Calcutta to the assessee - company at page 20 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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