1983 (12) TMI 122

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..... the assessee had claimed that the tax already paid should be refunded with interest on annulment of assessment. 2. The Tribunal had held that the advance-tax paid by the assessee and the self-assessment tax paid according to the provisions of the income-tax were not collected contrary to the provisions of the IT Act. Therefore, the Tribunal held that even if the assessments for those two years .....

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..... mitted from the statute with effect from 1971. The assessment years, the Tribunal was concerned with, were asst. yrs. 1972-73 and 1974-75. For these years, there was no section which authorises a provisional assessment. Under these circumstances, the reliance placed by the Tribunal on the Allahabad High Court decision is a clear mistake, which is apparent on the face of the records. 5. Under the .....

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