CHANDRA KATHA INDUSTRIES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Delhi Bench 'B', hereafter referred to as "the Tribunal", has referred the following three questions for the opinion of this court:

(2.) QUESTION No. 3 stands covered by the decision of a Full Bench of this court in CIT v. Geeta Ram Kali Ram [1980] 121 ITR 708. In view of that decision the Tribunal was right in holding that the assessee had no right of appeal against the levy of interest under Section 215 of the I.T. Act, 1961, hereafter "the Act ".

(3.) STILL aggrieved, the assessee took up the matter in further appeal to the Tribunal. The same submissions were reiterated on its behalf before the Tribunal but they were not accepted and the appeal was dismissed. Now, at the assessee's instance, the questions, indicated above, have been referred to this court.