VIDYAPAT SINGHANIA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference under Section 66(1) of the Indian Income -tax Act, 1922 (hereinafter referred to as 'the Act').

(2.) THE assessee, Sri Gopal Krishna Singhania, was assessed to tax for the year 1945 -46 on September 30, 1948, on a total income of Rs. 1,07,247. The assessment was set aside by the Appellate Assistant Commissioner of Income -tax and a fresh assessment thereafter was made on February 25, 1963, on a total income of Rs. 90,532. In this assessment the Income -tax Officer charged interest under Section 18A(6)/18A(8), although the same was not charged in the original assessment. The assessee filed an appeal against the levy of interest. The Appellate Assistant Commissioner held that noappeal lay against the levy of interest under Section 18A(6) and dismissed the appeal as incompetent. On second appeal, the Income -tax Appellate Tribunal upheld the order of the Appellate Assistant Commissioner of Income -tax and dismissed the appeal. At the instance of the assessee, the Tribunal has referred the following question for our opinion : <AT>'Whether, on the facts and in the circumstances of the case, the appeal was rightly dismissed as being incompetent ?'</AT>

(3.) AS has already been pointed out the powers of the Appellate Assistant Commissioner of Income -tax are not plenary. He can entertain appeals only against the matters mentioned in Section 30. That section, so far as is material for our purposes, reads :