GRANTHA MANDIR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BOTH the writ applications are disposed of by this judgment as the petitioners as well as the facts and law are all common in both of them. They arise out of an income-tax matter and the question being the right of the petitioner to get interest on the amount of refund that became payable to him. Two separate applications have been filed as the impugned orders relate to two separate years, 1963-64 and 1964-65.

(2.) THE Income-tax Officer (O.P. No. 2) had refused to grant registration to the petitioner for the assessment years in question on certain grounds which need not be discussed. THE petitioner's appeal before the Appellate Assistant Commissioner also failed. THEreafter he took the matter before the Appellate Tribunal. THE Tribunal, by its order dated December 20, 1972 (annexure-1), set aside both the orders mentioned above and directed 0. P. No. 2 to reconsider the claim for registration in the light of the finding recorded by the Tribunal and after giving due opportunity to the assessee.