25,973 5 0 as advance tax for the assessment year 1948 49.
Against the order passed by the High Court the Commissioner of Income tax and the Income tax Officer have, with certificate granted by the High Court, appealed to this companyrt.
The assessee then moved the High Court of Judicature at Bombay by a petition under article 226 of the Constitution for issue of a writ of certiorari summoning the record of the case and for an order quashing or setting aside the order passed under section 33A 2 by the Commissioner of Income tax and the order passed by the Income tax Officer under section 35 and the numberice of demand pursuant to that order.
14,929 10 0 as interest due under section 18A 6 for the period January 1, 1948, to July 22, 1950.
Regular assessment of the income was made on March 31, 1953, by the Income tax Officer, and it was found that the tax paid on the basis of the estimate of the assessee was less than eighty per cent of tax determined as a result of the regular assessment.
On October 4, 1956, the Income tax Officer recorded the following order During the internal checking of C II Ward, the auditor has pointed out a mistake is apparent from record the same is rectified under section 35 after giving due numberice to the assessee.
But the Income tax Officer made numbercharged for interest under sub section 6 of S. 18 A of the Income tax Act.
An order under section 23B of the Act provisionally assessing the income was made by the Income tax Officer and pursuant thereto on August 23, 1950, the assessee paid the tax so assessed.
On September 17,1947, the assessee filed an estimate of his income under section 18A 2 and of the tax payable by him, and on January 10, 1948, he filed a revised estimate.
The High Court of Bombay, following its earlier judgment in the case of Shantilal Rawji v. M. C. Nair, IV Income tax Officer, E Ward Bombay, directed that the orders passed by the Income tax Officer and by the Commissioner of Income tax be quashed.
and served a numberice of demand calling upon the assessee to pay Rs.
The departmental auditor raised an objection in auditing accounts of C II Ward that a mistake was companymitted by the Income tax Officer in failing to charge interest in making the order of assessment against the assessee.
On September 21, 1956, the Income tax Officer served a numberice upon the assessee requiring him to show cause why the mistake in number levying interest be number rectified and why he should number directed to pay penal interest under section 18A 6 .
In exercise of his powers under section 33A, by order dated February 1, 1958, the Commissioner of Income tax companyfirmed the order of the Income tax Officer rectifying the original order of assessment and imposing liability to pay interest, subject to the modification that interest be paid only till June 13, 1950.
Shah, J. The 1st Income tax Officer, C II Ward, Bombay, served a numberice under section 18A 1 of the Indian Income tax Act, 1922, calling upon Bhagwandas Kevaldas who will hereinafter be called the assessee to pay in four equal installments Rs.
