Televista Electronics Ltd. v. Dy. CIT

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The Tax Publishers2017 TaxPub(DT) 5174 (Del-HC) : (2018) 400 ITR 0036 Televista Electronics Ltd. v. Dy. CIT INCOME TAX ACT, 1961 --Appeal (CIT(A)--MaintainabilityOrder under section 154 had effect of enhancing the assessment--Assessment order for assessment year 1989-90 was made subject-matter under section 154. As per order under section 154 demand raised in assessment year 1989-90 certain interest was chargeable under section 220(2). Assessee challenged it. CIT(A) allowed appeal. Tribunal observed that the first appeal by assessee under section 246(1)(c) challenging levy of interest under section 220(2) was not mainainable.Held: The order under section 154 had the effect of enhancing the assessment. Such orders were appealable on all aspects decided and adjudicated. In the present case, there was a specific direction and finding in the order passed under section 154 in respect of charging interest under section 220(2). Consequently, the direction for payment of interest which was contested by the assessee would be appealable under clause (c) of section 246(1). Income Tax Act, 1961 Section 246(1)(c) IN THE DELHI HIGH COURT SANJIV KHANNA & PRATHIBAM SINGH, JJ. Televista Electronics Ltd. v. Dy. CIT ITA 457/2005 16 November, 2017 Appellant by: Satyen Sethi, Arta Trana Panda, Gargi Sethee, Advocates Respondent by: Asheesh Jain, Senior Standing counsel for Income Tax Department with Shahrukh Ejaz, Advocate. ORDER *Sanjiv Khanna, J. (Oral)* This appeal by the assessee-M/s. Televista Electronics Limited relates to assessment year 1989-90 and arises from the order dated 31-5-2004 passed in ITA No. 3888/Del./1999. 2. The appeal was admitted for hearing vide order dated 11-7-2005 which also frames a substantial question of law. For completeness, we would reproduce the relevant portion of the order dated 11-7-2005, which reads as under :-- SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2017 TaxPub(DT) 5174 (Del-HC) : (2018) 400 ITR 0036

Televista Electronics Ltd. v. Dy. CIT

INCOME TAX ACT, 1961

--Appeal (CIT(A)--MaintainabilityOrder under section 154 had effect of enhancing the assessment--Assessment order for assessment year 1989-90 was made subject-matter under section 154. As per order under section 154 demand raised in assessment year 1989-90 certain interest was chargeable under section 220(2). Assessee challenged it. CIT(A) allowed appeal. Tribunal observed that the first appeal by assessee under section 246(1)(c) challenging levy of interest under section 220(2) was not mainainable.Held: The order under section 154 had the effect of enhancing the assessment. Such orders were appealable on all aspects decided and adjudicated. In the present case, there was a specific direction and finding in the order passed under section 154 in respect of charging interest under section 220(2). Consequently, the direction for payment of interest which was contested by the assessee would be appealable under clause (c) of section 246(1).

Income Tax Act, 1961 Section 246(1)(c)

IN THE DELHI HIGH COURT

SANJIV KHANNA & PRATHIBAM SINGH, JJ.

Televista Electronics Ltd. v. Dy. CIT

ITA 457/2005

16 November, 2017

Appellant by: Satyen Sethi, Arta Trana Panda, Gargi Sethee, Advocates

Respondent by: Asheesh Jain, Senior Standing counsel for Income Tax Department with Shahrukh Ejaz, Advocate.

ORDER

Sanjiv Khanna, J. (Oral)

This appeal by the assessee-M/s. Televista Electronics Limited relates to assessment year 1989-90 and arises from the order dated 31-5-2004 passed in ITA No. 3888/Del./1999.

2. The appeal was admitted for hearing vide order dated 11-7-2005 which also frames a substantial question of law. For completeness, we would reproduce the relevant portion of the order dated 11-7-2005, which reads as under :--