ALLIYA MEDICATE Vs. UNION OF INDIA

JUDGEMENT

(1.) INCOME Tax Officer, Ward -A Srinagar passed the order of assessment for the assessment year ending March, 1980. This order was passed on 7th February, 1983. While passing the order, a direction was given that the assesses shall pay penal interest in terms of Section 139 (8) of the Income Tax Act. It is this part of the order which is subject matter of challenge in this writ petition.

(2.) IT is submitted that when an appeal is preferred against the order of assessment then only quantum of assessment can be challenged and the penal interest imposed Assessing Authority cannot be made subject matter of challenge in appeal.

(3.) IT is thus submitted that alternative remedy is not available.