ASSOCIATED STONE INDUSTRIES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ON an application filed under Section 256(2) of the Income-tax Act, 1961, the Tribunal has referred the following questions for our opinion :

(2.) THE assessee filed the return of income on June 22, 1982, declaring a total income of Rs. 84,66,140. THE relevant assessment year is 1982-83. While making the assessment, the Assessing Officer charged interest under Section 216 of the Income-tax Act, 1961.

(3.) MR. Mehta, learned A.G. submits that when the order was not speaking and there was no application of mind, while charging interest under Section 216, therefore, that order should liable to be set aside.