1987 (3) TMI 78

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.....-The petitioner is the legal representative of the deceased, Mohammed Issac Haji Moosa Sait. He challenges exhibit P-1 order in so far as it relates to a demand for payment of interest under section 32 of the Gift-tax Act, 1958, in the sum of Rs. 81,982 for the period from December 17, 1971, to March 31, 1979. He also challenges exhibit P-3 order of the Commissioner of Income-tax affirming exhibi....

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....al law. That question was answered by this court in favour of the Revenue, as result of which the substratum of the appellate orders disappeared and the order of the Gift-tax Officer was restored in full vigour. Consequent upon the answer given by this court and the restoration of the original order of the Gift-tax Officer, the assessee was called upon by exhibit P-1 order to pay interest under....

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....s (Kochu Thommen J.) in K. P. Abdul Kareem Hajee v. ITO [1983] 141 ITR 120 (Ker.) This is what is stated in that judgment (p. 122) : " In the absence of any statutory provision to the contrary, or an interim stay granted by the competent authority, the order, although not final, is provisionally executable, subject to restoration. The finality of exhibit P-2A was qualified by and subject to app....