1986 (8) TMI 6 - HC - Income Tax

Summary

The High Court of Calcutta dismissed an application seeking a direction to refer a question of law to the court regarding the charging of interest under section 139(8) of the Income-tax Act. The court found the question to be academic as the entire order of rectification, including the interest, had been cancelled by the Commissioner of Income-tax (Appeals) and upheld by the Tribunal. The appeal of the Revenue was rejected, and the application was dismissed with no order as to costs.