( 1 ) THIS petition is filed by the petitioner for a writ of mandamus and/or any other appropriate writ, order or direction quashing and setting aside an order passed by the Commissioner of Income-Tax, Baroda on 14/10/1985, Annexure-A to the petition and by directing the respondent authorities to pay interest to the petitioner in accordance with the provisions of Sec. 214 of the Income- tax Act, 1961 (hereinafter referred to as "the Act") on excess amount paid by him.

( 2 ) IT is the case of the petitioner that it is a partnership firm engaged in the business of Air Conditioning, having principal office at Baroda. The petitioner filed income-tax returns for assessment years 1980-81 and 1981-82 before the Income- tax Officer, Circle : I, Ward : A. The I. T. O. made assessment order and held that the petitioner was entitled to refund of certain amounts. He, however, did not allow interest on the ground that the last instalment of the advance tax was not paid by the petitioner within the stipulated period, though it was paid before the end of financial year.

( 3 ) BEING aggrieved by the said action, the petitioner approached Commissioner of Income-Tax, Baroda by filin