Appeals from the judgment and order dated February 5, 1960 of the Punjab High Court in T. R. No.
10 to 12 of 1962.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
Gopal Singh and R. N. Sachthey for the Respondent.
The respondent Commissioner thereupon obtained a reference of the following question to the High Court of Punjab for its decision Whether, on a true companystruction of sub Sections 6 , 8 and 9 of Section 18A of the Indian Income tax Act, the interest referred to in sub Section 8 is chargeable for failure on the part of an assessee to submit an estimate of his income and pay tax, as required by the terms of sub Section 3 of that Section.
The assessee companytends that he companyld number be made liable to pay the interest as in his case it companyld number be calculated in the manner indicated.
6 of a. 18A shall be added to the tax assessed.
Hence the present appeals by him.
The assessees companytention was rejected by the Appellate Commissioner but number by the Appellate Tribunal.
20 of 1956.
V. Viswanath Sastri and R. Gopalakrishnan for the Appellant.
