GEEP INDUSTRIAL SYNDICATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) These three writ petitions can be disposed of by a common order as they raise the same question.

(2.) The petitioner in all the three cases in Geep Industrial Syndicate Ltd., a company which has its registered office in Allahabad. The petitioner seeks to challenge the correctness of a demand raised against it for the assessment Years 1972-73, 1973-74 and 1974-75. These demands were raised in consequence of orders passed by the Income-tax Officer giving effect to the orders of the Income Tax Appellate Tribunal in the appeals preferred against the assessments pertaining to the above assessment years. Actually the Commissioner of Income-tax (Appeals) had decided the assessee's appeals in favour of the assessee to some extent and the Tribunal dismissed the appeals filed by the department from the orders of the Commissioner of Income-tax (Appeals). We are not here concerned with the correctness or otherwise of these orders of the Tribunal. The objection of the assessee is that while giving effect to the appellate orders the Income-tax Officer has not properly calcuiated the amount of interest which the assessee could be called upon to pay under the provisions of Section 220(2) oC the income-tax Act. These demands in consequence of the appellate orders were raised by the Income- tax Officer, Central Circle, Allahabad.

(3.) For the assessment years 1972-73 to 1974-75 the assessee submitted applications under Section 154. Relying on certain judicial decisions he contended that the amount of interest included in the demand made by the income-tax Officer should be recomputed. The Income-tax Officer rcjected these applications both on merits and also by holding that the amendment sought by the petitioner did not fall within the purview of Section 154 of the Income-tax Act, not being a mistake apparent from the record of the case. Counsel for the department has raised a preliminary objection to the maintainability of these petitions in this court. His submission is that the assessee is being assessed at Allahabad, that the impugned orders had been passed at Allahabad and that the pelitions under Article 226 of the Constitution of India, if at all, should be filed in Allahabad High Court. It is also submitted that the assessee has a right of appeal against the orders passed under Section 154 and can challenge the correctness of these orders before the Appellate authority within the jurisdiction of the Allahabad Hich Court.