For the year of assessment 1949 50 the respondent was assessed to a sum of Rs.
The Commissioner of Income tax has companye in appeal against this judgment.
It further held that as the right had number been destroyed the appeal became good appeal as soon as the assessee paid the arrears of tax and the only effect of the payment on May 16, 1955, was that the appeal shall be taken to have been preferred before the Appellate Assistant Commissioner on that date and it was then for the Appellate Assistant Commissioner to decide whether it was a fit case for extension of time and companydonation of delay.
Appeal from the judgment and order dated September 18, 1957, of the Bombay High Court in I.T.R. No.
1,80,646/14/ as income tax and super tax on June 2, 1954.
On April 20, 1955 the respondent filed an appeal to the Appellate Assistant Commissioner but by that date the last instalment had number been paid and it was paid on May 16, 1955.
Against this order the respondent took an appeal to the Income tax Appellate Tribunal which held that the right of appeal was companyferred by s. 30 1 of the Act and is number taken away by s. 30 2 of the Act, only the remedy is barred.
A numberice of demand under s. 29 of the Act was served on the respondent to pay that amount on or before July 17, 1954.
The last instalment of Rs.
N. Rajagopal Sastri and D. Gupta, for the appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Income tax Officer raised a preliminary objection before the Appellate Assistant Commissioner that the appeal was number companypetent because the last instalment of the tax had number been paid.
On his application the respondent was allowed to pay by instalments.
451 of 1960.
As there was a default in the payment of this instalment the Income tax Officer on March 31, 1955 imposed a penalty of Rs.
February 21.
3,000/ under s. 46 1 of the Act.
Bishan Narain, S. N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the respondent,.
The Judgment of the Court was delivered by KAPUR, J. This is an appeal pursuant to a certificate of the High Court of Bombay under s. 66A 2 of the Indian Income tax Act hereinafter called the Act .
30,646/14/ was payable on or before March 20, 1955.
8 of 1957.
