Law: Income Tax Act, 1961

Section: 139,139(8)

(a) Income-tax----Appeal---Maintainability .of appeal---Return filed belatedly ---Assessee denying liability to pay interest ---CIT (Appeals) directing ITO to examine question of chargeability of interest after giving opportunity to assessee to make representation and also after taking into account advance tax paid--­ITO passing order in disregard of direction given by CIT (Appeals)---Action of ITO amounts to improper exercise of power vested in him---Order passed from improper exercise of power by an authority is an appeal able order--­Appeal lies against levy of interest under S.139(8)---Indian Income Tax Act, 1961, S.139(8). For the assessment year 1979-80, the Income-tax Officer held by his assessment order, dated March 28, 1980, that the assessee was liable to pay interest of Rs.10,920 under section 139(8) of the Income Tax Act, 1961. On appeal, the Commissioner of Income-tax (Appeals) directed the Income-tax Officer to look - into the . question of -chargeability of interest under section 139(8) and compute the same correctly after giving credit to the advance tax paid by the assessee. Pursuant to the said order, the Income-tax Officer passed a consequential order on March 15, 1982 justifying the levy of interest of Rs.10,750 under section 139(8) on the ground that the assessee did not pay instalments of advance tax for the periods of September and December within the due dates prescribed. The Income-tax Officer held that the payments of these instalments of advance tax could only be treated as deposits and no credit could. be given to the assessee while charging interest under section 139(8). The Income-tax Officer while passing the consequential assessment order did not give any opportunity to the assessee for a proper representation on .the question of chargeability of interest under section 139(8). In the meanwhile, the assessee filed an appeal before the Tribunal on certain aspects. The Tribunal endorsed the order of the Commissioner of Income-tax (Appeals) and directed the Income-tax Officer to give an opportunity to the assessee before passing a consequential order and remitted the matter to the Income-tax Officer. Against the consequential order…

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