36,783/6/ between June.
1952, determined the total income of the respondent, M s. Bharat Carbon Ribon Manufac turing Co., hereinafter to as the assessee at Rs.
38,916 and directed that demand numberice and chalan be issued.
It is companymon ground that the assessee had paid advance tax under Section 18 A of the Indian Income Tax Act to the tune of Rs.
1946 and March, 1947.
The Appellate Assistant Commissioner disallowed the claim.
Appeal by special leave from the judgment and order, dated November 13, 1962 of the Punjab High Court Circuit Bench at Delhi in Income tax Reference Case No.
This tax was paid under the Indian Income tax Act to the Income tax Officer, Lahore.
The Income tax Officer 111, Additional Business Circle, New Delhi, by his order, dated March.
3 of 1959.
38,916.
The assessment for the year 1947 48 was also made by the Income tax Officer 3rd Additional Business Circle, New Delhi on a figure of Rs.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
L. Khanna and K. K. fain, for the respondent.
The assessee filed an appeal before the Appellate Tribunal.
V. Viswanatha Sastri, Gopal Singh and R. N. Sachthey, for the appellant.
Before the Appellate Assistant Commissioner one of the points taken up by the assessee was that credit should be given to him of the advance tax paid by him in Lahore, under s. 18A 11 which reads as follows Any sum other than a penalty or interest paid by or recovered from an assessee in pursuance of the provisions of this section shall be treated as a payment of tax in respect of the income of the period which would be the previous year for an assessment for the financial year next following the year in which it was payable, and credit therefore shall be given to the assessee in the regular assessment.
The relevant facts are stated in paras 2 and 3 of the Statement of the Case, as follows The statement of case relates to the assessment year 1947 48, the accounting period being the calendar year ending 31st December, 1946.
The assessee is a public limited companypany dealing in the manufacture and sale of stationery goods.
106 of 1965.
The assessment for the year 1947 48 was companypleted by the Pakistan Income tax Officer on the 28th January, 1948 companypletely ignoring the agreement of the Avoidance of Double Taxation of Income between the Pakistan and the Indian Governments.
The questions which were referred were Whether the assesses was entitled to have an adjustment of the advance tax paid by it under Section 18 A of the Indian Income tax Act in Lahore for the assessment year 1947 48 against the demand of tax raised by the Income tax Officer 3rd Additional Business Circle, New Delhi for the assessment year 1947 48 ?
Before the partition of the Country the companypanys registered office as well as the head office was at Lahore.
The Judgment of the Court was delivered by Sikri, J. This appeal by special leave is directed against the judgment of the High Court of Punjab at Chandigarh in a reference made to it under s. 66 1 of the Income Tax Act, 1922, hereinafter referred to as the Act.
