Prabir Kumar Majumdar, J. - (1.) This writ application relates to the assessment of the petitioner under the provisions of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the assessment year 1974-75, the relevant previous year being the year ended March 31, 1974.
(2.) On February 5, 1974, the Income-tax Officer issued a notice under Section 209 of the Act requiring the petitioner to pay advance tax amounting to Rs. 3,36,090 on the basis of the petitioner's total income of Rs. 8,29,317 for the assessment year 1973-74. The petitioner duly paid the said sum demanded by the said notice. The petitioner, however, considered that the advance tax payable by it for the said period, i.e., 1974-75, was likely to be much more than the advance tax demanded by the Income-tax Officer by the said notice dated February 5, 1974. On February 21, 1974, the petitioner made an application before the Commissioner of Income-tax, West Bengal-1, Calcutta, inter alia, stating that the petitioner expected that the advance tax payable by it was likely to exceed the advance tax demanded and the Commissioner was requested to extend the time to file the estimate by 30 days immediately following the last date of the previous year, i.e., up to April 30, 1974, in terms of the proviso to Section 212(3A) of the Act. The petitioner asked for such extension of time as, according to the petitioner, having regard to the nature of the business carried on by the petitioner, it was difficult for the petitioner to furnish the estimate required to be furnished in accordance with the provisions of the Act on or before the date on which the last instalment of advance tax was due. By an order dated March 15, 1974, the Commissioner extended the time as prayed for and it was further directed by the said order that the petitioner would pay Rs. 7,00,000 more towards advance tax by March 25, 1974. The petitioner duly paid the said sum of Rs. 7,00,000 on or about April 26, 1974; the petitioner filed an estimate for the assessment year, i.e., 1974-75, and the estimate of the petitioner was for the sum of Rs. 17,11,410 and the petitioner paid the said sum by cheque on April 30, 1974.
(3.) The assessment of the petitioner was completed under Section 143(3) of the Act and the concerned Income-tax Officer allowed credit for the advance tax paid by the petitioner amounting to Rs. 27,47,500 (i.e., Rs. 3,36,090 + Rs. 7,00,000 + Rs. 17,11,410). By the said assessment order, the Income-tax Officer also directed for charging of interest under Section 215 on the basis of the total income as computed by the Income-tax Officer. The petitioner preferred an appeal from the said assessment order. The said appeal was disposed of by an order of the Appellate Assistant Commissioner dated November 8, 1977. It was, inter alia, contended by the petitioner/appellant before the appellate authority that the Income-tax Officer erred in charging interest under Section 215 of the Act. The Appellate Assistant Commissioner, by his said order, disposed of the appeal, inter alia, by holding that the order levying interest was not appealable and as such the said objection by the petitioner/appellant regarding the Income-tax Officer's power in charging interest under Section 215 in the facts and circumstances of the case could not be entertained.;