1983 (12) TMI 122

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..... the assessee's appeals for those years wherein, the assessee had claimed that the tax already paid should be refunded with interest on annulment of assessment. 2. The Tribunal had held that the advance-tax paid by the assessee and the self-assessment tax paid according to the provisions of the income-tax were not collected contrary to the provisions of the IT Act. Therefore, the Tribunal held tha .....

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..... is s. 141. However, this section had been omitted from the statute with effect from 1971. The assessment years, the Tribunal was concerned with, were asst. yrs. 1972-73 and 1974-75. For these years, there was no section which authorises a provisional assessment. Under these circumstances, the reliance placed by the Tribunal on the Allahabad High Court decision is a clear mistake, which is apparen .....

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