9911796707
TMI Blog1987 (7) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax Act, 1961 in the sum of Rs. 2,69,769 which on appeal by the assessee has been deleted by the CIT (A) on the reasoning that interest under section 217(1A) could not be charged while giving effect to the order of the Tribunal. The revenue is, therefore, in appeal. 2. It is patent from the plain reading of section 217(1A) that interest can be charged during making the regular assessment and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to note that in that case interest was charged on making regular assessment. In the case of Chloride India Ltd. the Hon'ble Calcutta High Court made these observations : "In all the sections similar meaning should be given to that expression unless the context otherwise demands. Having regard to the scheme of the sections, I am of the opinion that the context does not require otherwise. Regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r assessment" appearing in section 2(14). It has been made clear that the said expression has been construed in the context in which it has been used. The context in which said expression has been used in section 217 is quite different. It is fundamental that while making compliance of the appeal order the original authority cannot add or subtract anything to or from the appeal order and furthermo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rroneous by the Commissioner and he by virtue of his power under section 263 revised the said assessment order. 3. Next it is contended by learned counsel for the assessee that section 217(1A) is not applicable to the case of the assessee since the assessee was not the person who was required to send an estimate under section 209A (4) or a person referred to in section 212(3A). We do not enter i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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