the order of reassessment stated as per the amended provisions of section 18a 5 the assessee was entitled to interest pr a much smaller amount than what has been allowed to him during the original assessment.
on the application of the respondent under art.
as excessive relief has been allowed to the assessee in the original assessment u s. 23 3 and in order to enable me to recover the excess interest allowed action under section 34 was taken hence 1 will proceed to recover the excess interest allowed to the assessee during the original assessment.
on march 18 1957 a numberice was issued under s. 34 1 b stating that as the income tax officer had reason to believe that the respondents income for the assessment year ending march 31 1953 had been under assessed and had been the subject of excessive relief he proposed to re assess the said income.
appeal by special leave from the judgment and order dated march 11 1959 of th e bombay high companyrt in appeal number 60 of 1958.
14720 14 10.
on may 24 1953 subs.
civil appellate jurisdiction civil appeal number 165 of 1962.
d.karkhanis and r. n. sachthey for the appellants.
of the constitution this order was set aside by the high companyrt of bombay.
on august 30 1952 regular assessment for this year was made and a part of the tax paid in advance was thereupon found refundable to the respondent.
the respondent made advance payment of tax under s. 18 a 1 of the income tax act for the assessment year 1952 53.
rupees 14720 14 0 were found payable to the respondent under this provision arid this sum was paid sometime in september 1962.
it arises out of an application under art.
numberember 15.
the judgment of the companyrt was delivered by sarkar j. this appeal is entirely without substance.
j. kolah j. b. dadachanji o c. hatkw and ravinder narain for the respondent.
226 of the constitution mack by the respondent assessee for a writ quashing an order of assessment made under s. 34 of the income tax act 1922.
9404 5 0 instead of rs.
5 of s. 18a was amended with effect from april 1 1952 it is number necessary to refer to this amendment in detail and it is enumbergh to state that under it the government was to have paid to the respondent rs.
the respondent protested but numberwithstanding the protest the re assessment under s.34 was made on july 30 1957.
hence this appeal.
