Allahabad High Court
Ram Chand And Sons Sugar Mills (P.) Ltd. vs Commissioner Of Income-Tax on 15 March, 1971
Equivalent citations: [1977]107ITR539(ALL)
Author: R.S. Pathak
Bench: R.S. Pathak
JUDGMENT R.S. Pathak, J.
1. The Income-tax Appellate Tribunal has referred the following question:
"Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that no appeal lay to the Appellate Assistant Commissioner from the order of the Income-tax Officer levying penal interest ?"
2. The assessee is a private limited company and runs a sugar mill at Barabanki. While taking assessment proceedings for the assessment year 1955-56 the Income-tax Officer discovered that the assessee, which had come into existence in January, 1952, had not submitted an estimate of the tax payable by it under Section 18A(3), Indian Income-tax Act, 1922, and had not paid the advance tax before 15th March, 1955. He made an order charging interest under Section 18A(6) of the Act. The assessee appealed to the Appellate Assistant Commissioner, but the Appellate Assistant Commissioner took the view that no appeal was maintainable in respect of the levy of interest under Section 18A(6). His view was confirmed by the Income-tax Appellate Tribunal.
3. It has been held in Keshardeo Shrinivas Morarka. v. Commissioner of Income-tax [1963] 48 ITR 404 (Bom) that no appeal lies against an order levying interest under Section 18A(6) of the Act. Nothing has been shown to us to persuade us to take a different view. The question is accordingly answered in the affirmative. There is no order as to costs. Counsel's fee is assessed at Rs. 200.