1. ' The Commissioner of Income-tax, Jabalpur, has filed this application under section 256(2) of the Income Tax Act, 1961. We have heard both sides.
2. ' The dispute arises in relation to the assessment years 1975-76 and 1976-77, The assessee who paid advance tax was allowed refund of a part of the tax paid, by the Assessing Officer and another part by the appellate authority. Interest on the amount of refund was not directed to be paid. The assessee filed separate applications in relation to two assessment years for granting interest under section 244(1-A) of the Act. The Assessing Officer rejected the applications on the ground that the provision quoted was not applicable. The assessee preferred an appeal before the Commissioner of Income-tax (Appeals). The claim under section 244(1-A) of the Act was not pressed before the appellate authority, who however, directed the Assessing Officer to consider the claim for interest under sections 214 and 244 of the Act. The Department filed an appeal against this order before the Tribunal but the appeal was dismissed. An application seeking reference about the question involved in this controversy was also rejected. Hence, this application.
3. ' The only contention of the applicant is that the assessee having claimed relief under section 244(1-A) of the Act, the appellate authority should not have directed consideration of the claim under sections 214 and 244 of the Act. The fact that the assessee quoted the wrong provision of law could not be a good reason to deny relief if otherwise he is entitled to it. We find no question of law arising in this case. The application is dismissed.