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TMI Blog1986 (4) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1974, declaring an income of Rs. 25,01,300. On the assessment made, the assessee became entitled to a refund out of the advance tax paid, but the Income-tax Officer did not allow interest on the plea that advance tax was not paid within the stipulated period and that the refunds were not granted as a result of regular assessment. On appeal by the assessee, the Commissioner of Income-tax reversed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee was entitled for interest under section 214 even on the amount of refunds allowed to it as result of appellate and rectificatory orders passed after the regular assessment ? (3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in upholding the C. I. T. (A)'s order allowing interest under section 244(1A) in respect of the amounts refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law, but he urged that the same having been settled by the Supreme Court, it need not be got referred. According to learned counsel, the Bombay Income-tax Tribunal had taken a view similar to the one taken by the Tribunal in this case. The Bombay High Court refused to issue a mandamus to get the question referred and special leave petition against the order of the High Court was dismissed by the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to this court and its order has to be reversed. Although question No. 3 is again a question of law, but the answer to this question being obvious in view of the provisions of section 219 of the Act, this question as well need not be got referred. The point relating to the subject-matter of question No. 4 was never raised before the Tribunal and, as such, does not arise from its order. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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