LEHNU MAL RAM KRISHNAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) BY this writ petition, the petitioner has challenged the assessment order dated January 31, 1972, passed by the Income-tax Officer, "B" Ward, Simla, and the subsequent orders dated August 28, 1972 (passed by the Assistant Commissioner of Income-tax, Ambala), and December 10, 1974 (passed by the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh), regarding the assessment year 1968-69.

(2.) THE admitted facts are that the petitioner firm was to file a return of income for the assessment year 1968-69. A notice under Section 139(2) of the Income-tax Act, 1961, was served upon the petitioner on July 22, 1968, and the return could be filed till August 22, 1968.

(3.) IN the assessment order dated January 31, 1972, the INcome-tax Officer had charged interest under Section 139(8) of the Act. The petitioner contended before the appellate authorities that the interest under Section 1 39(8) of the Act was not chargeable, but this contention of the petitioner was not accepted by the appellate authorities who took the view that they lacked jurisdiction to adjudicate upon the question of levy of interest and the petitioner had no right to appeal under the Act. IN such circumstances, the petitioner has now challenged the orders of the income-tax authorities regarding levy of interest.