Cit Vs. K.N. Agarwal

counsels: shambhu chopra, for the revenue v.k. upadhyay, for the assessee. head note: income tax refund--interest under section 244(1a)allowabilityheld: payments made under sections 210 and 140a were to treated as payments in pursuance of order of assessment and accordingly qualified for allowability of interest under section 244(1a). income tax act, 1961 s.244 income tax act, 1961 s.140a income tax act, 1961 s.210 in the allahabad high court r.k. agrawal & prakash krishna, jj. - indian penal code, 1860 [c.a. no. 45/1860]. section 302; [m.c. jain, r.c. deepak & k.k. misra, jj] murder plea as to accused being minor school register and transfer certificate not proved before court according to law held, it has to be ignored and question of age is to be determined on other evidence and circumstances surfacing on record. age determined on the basis of x-ray plates and report prepared by c.m.o., is the correct age of accused. accused was declared to be child on the date of commission of offence of murder. however, considering fact that now accused was around 41 years, he cannot be sent to approved school. accused was directed to pay fine of rs.25,000/- under section 302 i.p.c., amount of fine was directed to be paid as compensation to wife of deceased. mohammadthe income tax appellate tribunal, new delhi has referred the following question of law under section 256(1) of the income tax act, 1961, hereinafter referred to as 'the act' for opinion to this court:'whether on the facts and in the circumstances of the case, the appellate tribunal erred in law in holding that the payments made under sections 210 and 140a were to be treated as payments in pursuance of order of assessment and accordingly qualified for allowability of interest under section 244(1a) of the income tax act, 1961?'2. the reference relates to the assessment year 1972-73.3. we have heard sri shambhu chopra, learned standing counsel for the revenue and sri v.k. upadhyay, learned counsel appearing for the respondent/assessee.4. it is agreed between the learned counsel for the parties that the question raised herein has been answered in favour of the assessee by this court in w.t.r. 237 of 19875. as the provisions in the income tax act and wealth tax act are similar, respectfully following the aforesaid decision, we answer the question referred to us in the negative i.e., in favour of the assessee and against the revenue. there shall be no order as to costs.