Ajoy Nath Roy, J. - (1.) This is an application under article 226 of the Constitution of India directed against a portion of the order dated August 4, 1978, passed by the Income-tax Officer, 'C' Ward, Company District-1. The objection is raised only with regard to the sum of Rs. 5,80,705 which, in that order, is declared to be the interest under Section 214 of the Income-tax Act, 1961.
(2.) The case of the writ petitioner is that the original assessment for the assessment year 1970-71 was made by an order dated March 30, 1973. Thereafter the same was set aside on revision on September 25, 1973. A fresh assessment was made on January 25, 1975. A prayer for rectification was also made to the Income-tax Officer. Further, an appeal from the assessment was heard and disposed of on April 28, 1978. The order dated August 4, 1978, which I have mentioned in the beginning, gives effect to the decision in the appeal.
(3.) From page 37 of the annexures to the writ petition it would appear that this same sum of Rs. 5,80,705 was the amount of interest which would be payable at the rate prescribed under Section 214 for the period from April 1, 1970, to March 31, 1973, on a refundable amount of Rs. 19,35,685.;