BAKELITE HYLAM LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This is a reference made by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, for the assessment year 1971-72, at the instance of the assessee. The question referred is :

(2.) For the income-tax assessment year 1971-72, assessment was initially made and the matter went up to the Tribunal. The Tribunal passed an order granting certain reliefs to the assessee and in giving effect to the Tribunals order, the Income-tax Officer passed what he described as a modification order dated September 19/22, 1978. The Income-tax Officer granted a refund of Rs. 4,037. The assessee referred an appeal against the so-called modification order. In the appeal filed, the assessee claimed that the Income-tax Officer was in error in omitting to grant interest under section 244 of the Act. It may be pointed out that whatever refund is due and is not granted within the time allowed, the assessee can claim payament of intrest on the amount of refund. The Commissioner (Appeals) declined to admit the assessees appeal on the ground that no appeal lies against an order giving n effect to the appellate order of the Tribunal. In any event, no right of appeal is provided against the Income-tax Officers omission to grant refund under section 244 of the Act.

(3.) The assessee filed an appeal before the Tribunal questioning the correctness of the view taken by the Commissioner (Appeals). The Tribunal upheld the Commissioners view and dismissed the appeal. The present reference is the outcome of the Tribunals order rejecting the assessees contention.