COMMISSIONER OF INCOME TAX Vs. PRABHAT KRISHNA ROHATGI

JUDGEMENT

(1.) IN this case, the Tribunal has referred the following question of law under s. 256(1) of the IT Act, 1961, at the instance of the Revenue:

(2.) THE Tribunal has recorded that the assessee sought to argue (1) that the ITO had no power to charge penal interest which had not originally been charged in the regular assessments, and (2) that it could not be said that there was a mistake apparent from the record with regard to the charging of such interest.

(3.) WE are in agreement with the views expressed by the Tribunal. The Tribunal has held that the order was clearly appealable. Sec. 246(f) is quite specific. The assessee has raised questions about the jurisdiction of the ITO and also the point of limitation. Those points must be decided on merits. The appeal is not against levy of interest simpliciter.