COMMISSIONER OF INCOME TAX Vs. JAGAN AND CO.

JUDGEMENT

(1.) WE have heard Sri Dhananjay Awasthi, the learned counsel for the appellant. No one appears for the assessee. All the appeals raise the same issue, and for facility, the facts in the appeal for the assessment year 1985 -86 is taken into consideration.

(2.) FOR the assessment year 1985 -86, an assessment order under section 147/144 of the Income -tax Act, 1961 (hereinafter referred to as "the Act") was passed. The operative portion of the order of the Assessing Officer is extracted hereunder:

(3.) THE Department, being aggrieved, by the order of the appellate authority filed an appeal before the Income -tax Appellate Tribunal, who rejected the appeal and affirmed the order of the appellate authority. The Department, being aggrieved by the aforesaid order, has filed the aforesaid appeal under section 260A of the Act contending that a substantial question of law arises for consideration, namely, that the Tribunal was not justified in holding that interest under sections 215/217 and 139(8) of the Act could not be charged unless specifically mentioned in the assessment order particularly when charging of interest was mandatory.