1993 (10) TMI 43

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..... being decided together. The brief facts are as under : The assessee-petitioner had deposited a sum of Rs. 49,350 for the assessment year 1973-74 as advance tax and a sum of Rs. 78,025 for the assessment year 1974-75 on that account. The assessments for the years 1973-74 and 1974-75 were made by the Income-tax Officer, vide orders dated December 31, 1975, and March 31, 1977, respectively, and in .....

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..... relevant years. The petitioner challenged that order by filing a revision petition before the Commissioner, Income-tax, Jaipur, who, vide the impugned order dated August 19, 1980, came to the conclusion that the interest on the amount deposited by the petitioner was to be paid to him till the date the order was passed by the Income-tax Officer, i.e., December 31, 1975, for the assessment year 1973 .....

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..... . Sanghi [1988] 170 ITR 670. Shri Bapna, learned counsel for the Department, has not disputed that as far as this court is concerned the Division Bench had settled the law in the case relied upon by learned counsel for the petitioner but he has contended that in various judgments of other High Courts a contrary view has been taken which supports the view taken by the learned Commissioner in the im .....

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