Law:

Section:

Section 246, read with section 214, of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable orders - Assessment year 1983-84 - Whether any order under section 154 which has effect of enhancing assessment or reducing refund or an order refusing to allow claim made by assessee is an appealable order under section 246 - Held, yes - Whether order refusing to grant interest under section 214 being an appealable order under section 246, Commissioner (Appeals) ought not to have dismissed same - Held, yes FACTS The Tribunal had ordered refund of certain amount. However, while giving effect to the order of the Tribunal, the Assessing Officer did not grant interest under section 214. On appeal, the Commissioner (Appeals), dismissed the same and held that, no appeal lies to the Commissioner (Appeals) under section 246 against the Assessing Officer's non-granting of interest under section 214. The Tribunal, however, accepted the claim of the assessee. The Tribunal also accepted the contention of the assessee that the case was covered by the decision of the jurisdictional High Court in the case of Bardolia Textile Mills v. ITO [1985] 151 ITR 389 (FB) and, thus, it restored the matter to the Assessing Officer for fresh consideration and to give necessary relief in the light of the said decisions. On reference : HELD It is apparent from the provisions of section 246(1)(f ) that any order under section 154 which has the effect of enhancing the assessment or reducing refund or an order refusing to allow the claim made by the assessee is an appealable order before the Commissioner (Appeals). Under section 246(2)(a), by the process of incorporation the said provision, viz., section 246(1)(f), finds mention and, hence, the same is also appealable before the Commissioner (Appeals). However, in the facts of the instant case, the Assessing Officer had merely titled the order as 'order giving effect to Tribunal's order'. The said order had not been termed to be an order under section 154, but the Commissioner (Appeals) had read the same as being an order under section 154. However, the Commissioner (Appeals) had not non suited the assessee on the said count. The Commissioner…

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