Reform Flour Mills (P.) Ltd. vs Commissioner Of Income-Tax, Calcutta on 11 December, 1969
(11) A large number of cases have arisen before the Allahabad High Court starting with the case of Pt. Deo Sharma (1953 23 Itr 226)(3). It may be mentioned here that this was an appeal against a separate order charging interest it was held by a short order that section 30 of the 1922 Act gave no right of appeal against such an order. Subsequently the Allahabad High Court has considered the same issue in the decisions reported in Seth Banarsi Das Gupta v. Cit (1977 107 Itr 368) (4), Vidyapath Singhania v. Commissioner of Income Tax (1977 107 Itr 533)(5), Ram Chand and Sons sugar Mills (P) Ltd. v. Commissioner of Income Tax (1977 107 Itr 539)(6), Additional CITv.