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TMI Blog1984 (11) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... der. 2. Two disputes are involved in these appeals. The first ground relates to the expenses incurred for electricity and salary chowkidar as a deduction in computing the assessee' income from house property at Athgaon. The aforesaid claims were rejected by the ITO but on appeal the AAC allowed them in addition to the normal claims for deduction provided for under s. 24 of the IT Act. This has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al computation of interest without informing the assessee that such interest was being charged and without giving an opportunity to the assessee to show-cause for the delay in the filing of the return or for reduction or waiver of the interest levied under s. 217 would be contrary to law. This would make r. 117-A(5) of the rules redundant. He, therefore, deleted both the levies and this has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vy. On the other hand, the Department has referred to some more authorities, viz., K. B. Stores vs. CIT 1976 CTR (Gau) 20 : (1976) 103 ITR 505 (Gau), Singho Mica Mining Co. Ltd. vs. CIT (1978) 111 ITR 231 (Cal) and Vineet Talkies vs. CIT (1984) 41 CTR (MP) 130 : (1984) 148 ITR 66 (MP) for the proposition that no appeal lies against the levy of interest either under s. 139(8) or under s. 217 inasmu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ras i 1978 CIT (Mad) 319 : (1978) 114 ITR 847 (Mad) that an order for levying interest would be appealable. The latest decision on the subject is the decision of the Patna High Court in the case of Bihar State Road Transport Corporation vs. CIT (1984) 43 CTR (Pat) 129 (FB) : (1984) 149 ITR 208 (Pat) (FB) in which after considering all the relevant authorities on the subject, it has been held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is mind. If he mechanically charges the interest, it should be presumed that he has not waived it. Therefore, in accordance with the decision taken earlier in the case of Basudeo Bowri we direct that the ITO shall pass a fresh order keeping in view the provisions of rr. 40 and 117A of the IT Rules and then pass an order levying or refusing to levy or waiving the interest or any part thereof. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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