JUDGMENT K. Jagannatha Shetty, J.—The Department seeks a reference under section 256(2) of the Income Tax Act, 1961, in respect of the following question : "Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in holding that the assessee should be given an opportunity of being heard before levying interest under section 217 of the Income Tax Act, 1961, even where the assessment is concluded under section 143(3) ?" 2.A similar request made before the Tribunal has been rejected on the ground that the matter has been concluded by the decision of this court in Commissioner of Income Tax, Karnataka-I, Bangalore Vs. Executors of the Estate of Late H.H. Rajkuverba Dowager Maharani Saheb of Gondal, ILR (1979) KAR 148. It is not disputed that the matter is concluded by the said decision. We asked learned counsel for the Department whether that judgment has been taken in appeal before the Supreme Court Counsel is not able to supply us with any precise information. The question raised is, therefore, really academic. 3. Civil petition is, therefore, rejected.