TMI Blog2000 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 1974-75 ; (b) Respondents Nos. 2 and 4 be restrained by an appropriate writ, direction or order from levying interest under section 220(2) of the Income-tax Act, wherever refund is already due to the petitioner under any other Act if the demand is posterior to such refunds." In short the petitioner claimed that the demand of interest made by the Income-tax Officer amounting to Rs. 1,04,471 for the year 1973-74 and Rs. 2,56,623 for the assessment year 1974-75, be either deleted or it be adjusted against the huge refund which he has to claim from the Department in the estate duty case under the Estate Duty Act (since repealed) wherein the petitioner was assessed as an accountable person in the case of one deceased---H. H. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. The decision in Central Provinces and Manganese Ore Co. Ltd. v. CIT [1986] 160 ITR 961 (SC), is distinguishable on the facts. In the instant case, the levy of interest was not a part of the process of assessment. By denying liability to pay interest under section 220(2) of the Act, the assessee cannot be held to be denying its liability to be assessed under the Act. Section 246(c) of the Act was, therefore, not attracted. The Tribunal was, therefore, justified in holding that, on the facts and in the circumstances of the case, the assessee had no right to prefer an appeal from the order levying interest under the provisions of section 220(2) of the Act. For all these reasons, our answer to the question referred to this court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal lay or not but the fact remains that the plea did arise out of the issue and was expressly gone into and decided against the petitioner. It is an admitted fact that the same arose in the same assessment year for which the present petition is filed. In my opinion, the issue sought to be urged has attained finality in reference proceedings and the same cannot be now again examined nor it can be allowed to be reagitated in the writ petition. Even otherwise, the issue sought to be urged has no substance. It has been expressly dealt with and answered against the petitioner by this court while answering the reference. It was held by this court that in the absence of any provision of law under which the amount, if any, refundable to the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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