Judgment

SHAH, J. (For himself and Gajendragadkar C.J.I. and Wanchoo and Sikri JJ.): The 1st income-tax officer, C-II Ward, Bombay served a notice under S. 18-A(1) of the Indian income-tax Act, 1922 calling upon Bhagwandas Kevaldas -who will hereinafter be called the assessee to pay in four equal instalments Rs. .25,973/5/as advance-tax for the assessment year 1948-49. On September 17, 1947 the assessee filed an estimate of his income under S. 18-A 2. and of the tax payable by him, and on January 10, 1948 he filed a revised estimate. An order under S. 28-B of the Act provisionally assessing the income was made by the Income-tax Officer and pursuant thereto on August 28, 1950 the assessee paid the tax so assessed. Regular assessment of the income of the assessee was made on March 31, 1958 by the Income-tax Officer, and it was found that the tax paid on the basis of the estimate of the assessee was less than eighty per cent of the tax determined as a result of the regular assessment. But the Income-tax Officer made no charge for interest under sub-section (6) of S. 18-A of the Income-tax Act.

2. The departmental auditor raised an objection in auditing accounts of C-II Ward that a mista