Commissioner Of Income-Tax vs Geeta Ram Kali Ram And Suresh Chandra on 23 August, 1979
CIT v. Allahabad Milling Co. [1978] 111 ITR 111 (All) and Mewa Lal v. CIT [1979] 117 ITR 598 (All)].
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Mewa Lal vs Commissioner Of Income-Tax on 22 March, 1978
Commissioner Of Income-Tax, Delhi-Ii vs Mahabir Prashad And Sons on 19 March, 1980
CIT v. Allahabad Milling Co. [1978] 111 ITR 111 and Mewa Lal v. CIT [1979] 117 ITR 598.
Executors Of The Will Of Late Sohanlal G. ... vs Income-Tax Officer on 28 June, 1996
(FB), K. B. Stores v. CIT [1976] 103 ITR 505 (Gauhati) and Mewa Lal v. CIT [1979] 117 ITR 598 (All.) According to the AAC, the appeal was not entertainable. The same was dismissed. The contention before us, as made by the learned counsel for the assessee, is that the ITO cannot charge interest while passing order giving effect to the directions rendered by the Commissioner, as that order of the ITO was not a regular assessment. It is submitted, therefore, that the appeal by the assessee should be allowed. Further more, it is submitted before us that only when interest was charged originally, in the course of regular assessment, the same may be provided under Section 215(3) of the Act. But is it contended that once regular assessment was completed and interest was not charged originally, the same cannot be charged as it was done in the present case.
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