1991 (2) TMI 69

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..... stions as questions of law under section 256(1) of the Incometax Act, 1961 : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that there was a mistake apparent from the records within the meaning of section 154, in so far as the allowance of interest of Rs. 70,875 under section 214 on the advance payment of tax of Rs. 3,00,000 made on March 28 .....

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..... Gujarat High Court in the case of Chandrakant Damodardas v. ITO [1980] 123 ITR 748, and our High Court in the case of Pfizer Limited v. K. N. Anantharama Aiyar, CIT [1987] 163 ITR 461, have held that such payment is required to be considered as a payment towards advance tax within the meaning of section 210. As a natural corollary, to say the least, it has to be held that the question whether an a .....

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