1981 (8) TMI 62

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....nt the order dated September 17, 1975, passed by the Commissioner of Income-tax, Bombay, and to award appropriate interest to the petitioner under s. 214 of the I.T. Act, 1961 (hereinafter referred to as " the Act "). Only few facts are required to be stated to appreciate the grievance of the petitioner. The petitioner was liable for payment of advance tax for the first time in the assessment y....

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....d by the provisions of s. 214 of the Act. As the petitioner did not receive any reply from the ITO, a letter dated May 14, 1975, was addressed to the Commissioner of Income-tax, Bombay City. The Commissioner, by his order dated September 17, 1975, passed in exercise of the powers under s. 264 of the Act, directed the ITO to allow appropriate interest under s. 214 of the Act. The grievance of the p....