1993 (2) TMI 58

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..... . T. NANAVATI J.-The assessee's appeal before the Appellate Assistant Commissioner against the order of assessment for the assessment year 1968-69 was disposed of by the Appellate Assistant Commissioner on May 30, 1972. By an application dated May 29, 1976, which was received by the Appellate Assistant Commissioner on June 1, 1976, the assessee applied for rectification of that order by granting d .....

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..... er under section 154 of the Act on the same ?" The Tribunal has referred the said question to this court for its opinion. What is contended by learned counsel for the assessee is that, if the Appellate Assistant Commissioner wanted to reject the assessee's application on the ground of limitation, then the assessee should have been given an opportunity of satisfying him that the application was n .....

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..... r the interpretation of the provisions of section 154 and more particularly sub-section (7) thereof, as it then stood. It is now settled law that the amount paid by way of surtax is not deductible from the total income. In that view of the matter, we decline to answer the question referred to us. We decline to answer the question also because even if the same is decided in favour of the assessee o .....

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