1968 (2) TMI 11

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..... e relative amounts of tax in the appeals comes to an end - - - - - Dated:- 1-2-1968 - Judge(s) : RAMAPRASADA RAO., VEERASWAMI. JUDGMENT The judgment of the court was delivered by VEERASWAMI J.-There appears to be no substance in this petition which is to forbid the respondent from enforcing a demand for payment of penal super-tax levied on the petitioner. It is a private limited liabilit .....

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..... fault in respect of the amount of tax in dispute in the appeals. There was protracted correspondence in the matter, the result of which was the petitioner failed to get any relief in that direction from the respondent. The appeals themselves would appear to have been disposed of by the Appellate Assistant Commissioner of Income-tax and the petitioner was preferring appeals to the Ircome-tax Appell .....

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..... as has been asked for by the petitioner. The power of the respondent under section 45 of the 1922 Act read with its proviso and section 220(6) of the Income-tax Act, 1961, could be availed of ,and has got to be exercised only during the pendency of the appeal before the Appellate Assistant Commissioner. Once that appellate authority disposes of the appeals, the power of the Income-tax Officer to .....

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