COMMISSIONER OF INCOME TAX Vs. ANITA GHOSH

JUDGEMENT

(1.) In this reference made at the instance of the Revenue, the following question has been raised by the Tribunal under Section 256(1) of the Income-tax Act, 1961, for the opinion of this court :

(2.) This reference relates to the income-tax assessment of the assessee-company for the assessment year 1979-80. The facts as found by the Tribunal are as under : The original assessment of the assessee was completed on December 26, 1979, under Section 143(1) of the Income-tax Act, 1961, on the returned income of Rs. 44,010. The assessee objected to the original assessment by filing an application in Form No. 6A. In view of the assessee's objection, the Income-tax Officer issued notice under Sub-section (2) of Section 143 of the said Act and a fresh assessment was thereafter completed under Subsection (3) of Section 143 on July 17, 1982, on a total income of Rs. 1,04,020.

(3.) In making this regular assessment, the Income-tax Officer charged interest under Section 215 of the said Act for the shortfall in the payment of advance tax. This interest was charged for the period April 1, 1979, to June 30, 1982, inasmuch as the assessment under Sub-section (3) of Section 143 was completed on July 17, 1982. The assessee filed an appeal against the assessment to the Commissioner of Income-tax (Appeals)-X, Calcutta, but did not raise any issue regarding charge of interest. When the quantum appeal was dismissed by the Commissioner of Income-tax (Appeals), the assessee filed a second appeal to the Income-tax Appellate Tribunal, but in this appeal also, levy of interest under Section 215 from April 1, 1979, to June 30, 1982, was not challenged.