B.P.Jeevan Reddy, C.J. - (1.) The petitioner is an assessee under both the Income-tax Act and Companies Profits (Surtax) Act, 1964. The assessment year concerned herein is 1978-79. The controversy at present is confined to the interest payable on the refund of surtax. According to the petitioner, he paid certain amount by way of surtax under a provisional assessment order in respect of the said assessment year. He says that, subsequently, a regular assessment was also made under the Companies Profits (Surtax) Act, 1964. He says further that, in pursuance of the order of the Tribunal, the surtax became refundable to him and it was also refunded. The only controversy now relates to the interest payable on the amount of surtax refunded to the petitioner.
(2.) Learned additional standing counsel for the Revenue says that no final assessment order has been made with respect to the said assessment year under the Companies Profits (Surtax) Act. He, therefore, says that no question of refund can arise. He also raises certain legal objections to the grant of interest.
(3.) In our opinion, however, it is not necessary to go into the merits of the case. It is brought to our notice that the petitioner has filed an application dated September 19, 1990, claiming the said interest. Till the filing of the writ petition, the petitioner says, no order was communicated to him with respect to the said claim. Learned counsel for the petitioner, however, states that according to the instructions received by him, an order was passed after the filing of this writ petition, rejecting the said application, but that order has not so far been communicated to the assessee. It shall be open to the petitioner to approach the authorities concerned for communication of a copy of the order disposing of the application dated September 19, 1990, filed by the petitioner. If any such application is made, the authorities concerned shall supply a copy of the said order to the petitioner within two weeks of the filing of the application. If, however, the said application dated September 19, 1990, has not so far been disposed of, the same may be disposed of according to law" within a period of one month of the production of a certified copy of this order before the respondents.;