1962 (11) TMI 79

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....rence under section 66(1) of the Income-tax Act made by the Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax, and it arises out of the assessment of income-tax concerning the assessment year 1947-48. The assessee company had its registered office in Lahore before the. partition. Between June, 1946, and March, 1947, the assessee paid to the Income-tax Officer at La....

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....Appellate Tribunal, and that Tribunal formed the opinion that, because of section 18A(11) of the Indian Income-tax Act, the assessee was entitled to credit for the sum he had paid at Lahore and was further entitled to a refund of the excess. On this view the Appellate Tribunal directed the demand against the assessee to be quashed and appropriate refund to be made. The Commissioner of Income-tax t....

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....ion alone which requires consideration. It is quite clear that at the time the advance payment of tax was made at Lahore, the Indian Income-tax Act was applicable to Lahore, so that the payment must be taken to have been made under the Indian Income tax Act. Sub-section (11) of section 18A of the Act says: "Any sum other than a penalty or interest paid by or recovered from an assessee ....

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....arka Dass v. Income-tax Officer, Special Circle, "A" Ward, Kanpur [1956] 29 ITR 60 , but, apart from that decision, the language of the Income-tax Act, section 18A, does not leave much room for the contrary view. Mr. Hardy for the Commissioner of Income-tax urges that although the advance tax was adjustable against the demand raised against the assessee on a regular assessment, such adjustment ....